UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 6-K

Report of Foreign Private Issuer

Pursuant to Rules 13a-16 or 15d-16 under

the Securities Exchange Act of 1934

For the month of September 2023

Commission File Number: 001-38836

BIOCERES CROP SOLUTIONS CORP.

(Translation of registrant’s name into English)

Ocampo 210 bis, Predio CCT, Rosario

Province of Santa Fe, Argentina

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F                                       Form 40-F  

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):


Exhibit List

Exhibit No.

    

Description

99.1

Bioceres Crop Solutions Corp. consolidated financial statements as of and for the years ended June 30, 2023, 2022 and 2021.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

BIOCERES CROP SOLUTIONS CORP.

(Registrant)

Dated: September 29, 2023

By:

By:

/s/ Federico Trucco

Name:

Federico Trucco

Title:

Chief Executive Officer


Table of Contents

Exhibit 99.1

Graphic

BIOCERES CROP SOLUTIONS CORP.

Consolidated financial statements as of and for the years ended
June 30, 2023, 2022 and 2021.



Report of Independent Registered Public Accounting Firm

To the board of directors and shareholders of Bioceres Crop Solutions Corp.

Opinion on the Financial Statements

We have audited the accompanying consolidated statements of financial position of Bioceres Crop Solutions Corp. and its subsidiaries (the “Company”) as of June 30, 2023, 2022 and 2021, and the related consolidated statements of comprehensive income, of changes in equity and of cash flows for each of the three years in the period ended June 30, 2023, including the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2023, 2022 and 2021, and the results of its operations and its cash flows for each of the three years in the period ended June 30, 2023, in conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits of these consolidated financial statements in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/Price Waterhouse & Co. S.R.L.

/s/Guillermo Miguel Bosio

Guillermo Miguel Bosio

Partner

Rosario, Argentina

September 29, 2023

We have served as the Company’s auditor since 2018.

F-2


CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of June 30, 2023, 2022 and 2021

(Amounts in US$)

    

Notes

    

06/30/2023

    

06/30/2022

    

06/30/2021

ASSETS

 

  

 

  

 

  

 

  

CURRENT ASSETS

 

  

 

  

 

  

 

  

Cash and cash equivalents

 

7.1

 

48,129,194

 

33,475,266

 

36,046,113

Other financial assets

 

7.2

 

12,135,020

 

5,401,133

 

11,161,398

Trade receivables

 

7.3

 

158,006,474

 

111,752,310

 

88,784,172

Other receivables

 

7.4

 

28,824,998

 

19,327,584

 

11,153,705

Income and minimum presumed recoverable income taxes

 

9,444,898

 

1,647,398

 

990,881

Inventories

 

7.5

 

140,426,975

 

126,044,122

 

61,037,551

Biological assets

7.6

146,842

57,313

2,315,838

Total current assets

 

397,114,401

 

297,705,126

 

211,489,658

NON-CURRENT ASSETS

 

 

 

Other financial assets

 

7.2

 

444,909

 

619,841

 

1,097,462

Trade receivables

7.3

200,412

135,739

Other receivables

 

7.4

 

2,546,241

 

2,254,199

 

2,543,142

Income and minimum presumed recoverable income taxes

 

16,286

 

44,412

 

12,589

Deferred tax assets

9

 

7,312,964

 

4,011,374

 

3,278,370

Investments in joint ventures and associates

 

13

 

39,296,810

 

38,554,092

 

30,657,173

Investment properties

7.10

3,589,749

Property, plant and equipment

 

7.7

 

67,853,835

 

49,908,325

 

47,954,596

Intangible assets

 

7.8

 

173,783,956

 

76,704,869

 

67,342,362

Goodwill

 

7.9

 

112,163,432

 

36,073,685

 

28,751,206

Right of use asset

16

13,936,575

12,144,026

1,327,660

Total non-current assets

 

 

420,944,757

 

220,515,235

 

183,100,299

Total assets

 

  

 

818,059,158

 

518,220,361

 

394,589,957

The accompanying Notes are an integral part of these Consolidated financial statements. Related parties’ balances and transactions are disclosed in Note 17.

F-3


CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

As of June 30, 2023, 2022 and 2021

(Amounts in US$)

    

Notes

    

06/30/2023

    

06/30/2022

    

06/30/2021

LIABILITIES

CURRENT LIABILITIES

 

  

 

  

 

  

 

  

Trade and other payables

 

7.11

 

150,807,674

 

125,849,620

 

72,091,408

Borrowings

 

7.12

 

107,639,659

 

71,301,468

 

76,785,857

Employee benefits and social security

 

7.14

 

9,606,707

 

7,619,121

 

4,680,078

Deferred revenue and advances from customers

 

7.15

 

24,875,662

 

5,895,313

 

6,277,313

Income tax payable

 

509,034

 

7,538,764

 

7,452,891

Consideration for acquisition

1,415,099

3,048,562

Lease liabilities

16

3,858,699

1,412,904

750,308

Total current liabilities

 

298,712,534

 

222,665,752

 

168,037,855

NON-CURRENT LIABILITIES

 

 

 

Borrowings

 

7.12

 

60,670,946

 

74,177,169

 

47,988,468

Deferred revenue and advances from customers

7.15

2,057,805

Government grants

 

 

 

 

784

Joint ventures and associates

 

13

 

622,823

 

717,948

 

1,278,250

Deferred tax liabilities

9

 

35,785,347

 

29,005,943

 

25,699,495

Provisions

 

7.16

 

891,769

 

603,022

 

449,847

Consideration for acquisition

3,578,157

9,854,228

11,790,533

Secured notes

7.13

75,213,146

12,559,071

48,664,012

Lease liabilities

16

10,030,524

10,338,380

390,409

Total non-current liabilities

 

188,850,517

 

137,255,761

 

136,261,798

Total liabilities

 

  

 

487,563,051

 

359,921,513

 

304,299,653

EQUITY

 

  

 

 

 

Equity attributable to owners of the parent

 

  

 

298,594,088

 

127,358,573

 

67,743,242

Non-controlling interest

 

  

 

31,902,019

 

30,940,275

 

22,547,062

Total equity

 

  

 

330,496,107

 

158,298,848

 

90,290,304

Total equity and liabilities

 

  

 

818,059,158

 

518,220,361

 

394,589,957

The accompanying Notes are an integral part of these Consolidated financial statements. Related parties’ balances and transactions are disclosed in Note 17.

F-4


CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

For the years ended June 30, 2023, 2022 and 2021

(Amounts in US$)

    

Notes

    

06/30/2023

    

06/30/2022

    

06/30/2021

Revenues from contracts with customers

 

8.1

 

419,446,439

 

328,455,588

 

206,697,620

Government grants

2,302

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

 

610,554

 

6,388,030

 

2,826,255

Changes in the net realizable value of agricultural products after harvest

(4,351,433)

(42,523)

Total

 

415,705,560

334,801,095

209,526,177

Cost of sales

 

8.2

 

(235,457,053)

 

(208,364,095)

 

(118,641,803)

Research and development expenses

 

8.3

 

(15,345,315)

 

(6,947,460)

 

(5,617,655)

Selling, general and administrative expenses

 

8.4

 

(113,002,747)

 

(77,483,812)

 

(47,601,901)

Share of profit or loss of joint ventures and associates

 

13

 

1,198,628

 

1,144,418

 

997,429

Other income or expenses, net

8.5

 

1,084,892

 

(3,280,220)

 

(279,359)

Operating profit

 

54,183,965

 

39,869,926

 

38,382,888

Financial cost

 

8.6

 

(23,788,085)

 

(17,926,197)

 

(21,240,236)

Other financial results

8.6

(11,289,933)

(7,880,099)

(6,612,104)

Profit before income tax

 

19,105,947

 

14,063,630

 

10,530,548

Income tax

9

 

1,068,652

 

(17,972,534)

 

(14,351,170)

Profit (Loss) for the year

 

20,174,599

 

(3,908,904)

 

(3,820,622)

Profit (loss) for the year attributable to:

Equity holders of the parent

18,779,876

(7,199,618)

(6,870,163)

Non-controlling interests

1,394,723

3,290,714

3,049,541

20,174,599

(3,908,904)

(3,820,622)

Profit (Loss) per share

 

  

 

  

 

  

Basic profit (loss) attributable to ordinary equity holders of the parent

 

10

 

0.3022

 

(0.1702)

 

(0.1752)

Diluted profit (loss) attributable to ordinary equity holders of the parent

10

0.2972

(0.1702)

(0.1752)

The accompanying Notes are an integral part of these consolidated financial statements. Related parties’ balances and transactions are disclosed in Note 17.

F-5


CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

For the years ended June 30,2023, 2022 and 2021

(Amounts in US$)

Profit (Loss) for the year

    

20,174,599

    

(3,908,904)

    

(3,820,622)

Other comprehensive (loss) income

 

(835,849)

 

35,172,250

 

10,051,318

Items that may be subsequently reclassified to profit and loss

 

631,500

 

40,480,860

 

12,733,775

Foreign exchange differences on translation of foreign operations from joint ventures

 

(46,901)

 

7,845,756

2,657,567

Foreign exchange differences on translation of foreign operations

 

678,401

 

32,635,104

10,076,208

Items that will not be subsequently reclassified to loss and profit

 

(1,467,349)

 

(5,308,610)

 

(2,682,457)

Revaluation of property, plant and equipment, net of tax, of joint ventures and associates 1

 

(184,630)

 

(586,268)

 

(413,618)

Revaluation of property, plant and equipment, net of tax 2

 

(1,282,719)

 

(4,722,342)

 

(2,268,839)

Total comprehensive profit

 

19,338,750

 

31,263,346

 

6,230,696

Total comprehensive profit attributable to:

Equity holders of the parent

17,924,877

22,145,704

1,559,264

Non-controlling interests

1,413,873

9,117,642

4,671,432

 

19,338,750

31,263,346

6,230,696


(1)

The tax effect of the revaluation of property, plant and equipment of joint ventures and associates was $99,415 for the year ended June 30, 2023, $315,683 for the year ended June 30, 2022 and ($222,717) for the year ended June 30, 2021.

(2)

The tax effect of the revaluation of property, plant and equipment was $703,087 for the year ended June 30,2023, $2,837,650 for the year ended June 30, 2022 and ($1,389,643) for the year ended June 30, 2021.

The accompanying Notes are an integral part of these Consolidated financial statements. Related parties’ balances and transactions are disclosed in Note 17.

F-6


CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

For the years ended June 30, 2023, 2022 and 2021

(Amounts in US$)

Attributable to the equity holders of the parent

Changes in

Stock

Foreign

Revaluation of

Equity / (deficit)

non-

Own shares

options and

currency

PP&E and effect

attributable to

Issued

Share

controlling

trading

share based

Convertible

Cost of own

Retained 

translation

of tax rate

owners of the

Non-controlling

Description

    

 capital

    

 premium

    

interests

    

premium

    

incentives

    

instruments

    

shares held

    

deficit

    

reserve

    

change

    

parent

    

Interests

    

Total equity

06/30/2020

3,613

 

96,486,865

 

3,428,029

 

702,981

(30,906)

(18,613,112)

 

(43,198,201)

 

7,400,126

 

46,179,395

 

14,570,087

 

60,749,482

Capitalization of warrants

260

7,765,410

(916,202)

6,849,468

6,849,468

Shares issued (Note 6)

188

14,999,812

15,000,000

15,000,000

Share-based incentives (Note 19)

97

1,410,299

244,739

1,655,135

1,655,135

Purchase of own shares (Note 11)

(3,500,020)

(3,500,020)

(3,500,020)

Non-controlling interest for business combination (Note 6)

3,305,543

3,305,543

(Loss) profit for the year

(6,870,163)

(6,870,163)

3,049,541

(3,820,622)

Other comprehensive income or (loss)

10,575,393

(2,145,966)

8,429,427

1,621,891

10,051,318

06/30/2021

4,158

120,662,386

(916,202)

3,672,768

702,981

(3,530,926)

(25,483,275)

(32,622,808)

5,254,160

67,743,242

22,547,062

90,290,304

Share-based incentives (Note 19)

17

1,385,886

95,157

1,481,060

1,481,060

Capitalization of convertible notes (Note 7.13)

462

36,771,234

(527,236)

36,244,460

36,244,460

Changes in non-controlling interests

(255,893)

(255,893)

(724,429)

(980,322)

(Loss) Profit or the year

(7,199,618)

(7,199,618)

3,290,714

(3,908,904)

Other comprehensive income or (loss)

33,592,210

(4,246,888)

29,345,322

5,826,928

35,172,250

06/30/2022

4,637

158,819,506

(255,893)

(916,202)

3,767,925

175,745

(3,530,926)

(32,682,893)

969,402

1,007,272

127,358,573

30,940,275

158,298,848

Share-based incentives

63

2,640,004

135,361

1,257,377

4,032,805

4,032,805

Business combination (Note 6)

1,640

153,357,564

1,620,140

154,979,344

154,979,344

Capitalization of convertible notes (Note 7.13)

153

12,211,485

12,211,638

12,211,638

Purchase of own shares (Note 11)

(27,022,665)

(27,022,665)

(27,022,665)

Issuance of convertible notes (Note 7.13)

9,109,516

9,109,516

9,109,516

Distribution of dividends by subsidiary

(452,129)

(452,129)

(Loss) profit for the year

18,779,876

18,779,876

1,394,723

20,174,599

Other comprehensive income (loss)

312,975

(1,167,974)

(854,999)

19,150

(835,849)

06/30/2023

6,493

327,028,559

(255,893)

(780,841)

6,645,442

9,285,261

(30,553,591)

(13,903,017)

1,282,377

(160,702)

298,594,088

31,902,019

330,496,107

The accompanying Notes are an integral part of these consolidated financial statements. Related parties’ balances and transactions are disclosed in Note 17.

F-7


CONSOLIDATED STATEMENTS OF CASH FLOWS

For the years ended June 30, 2023, 2022 and 2021

(Amounts in US$)

    

Notes

    

06/30/2023

    

06/30/2022

    

06/30/2021

OPERATING ACTIVITIES

 

  

 

  

  

 

  

Profit (loss) for the year

 

  

 

20,174,599

(3,908,904)

(3,820,622)

Adjustments to reconcile profit to net cash flows

 

  

 

Income tax

 

9

 

(1,068,652)

17,972,534

14,351,170

Financial results

 

  

 

35,078,018

25,806,296

27,852,340

Depreciation of property, plant and equipment

 

7.7

 

4,833,274

3,769,005

3,048,539

Amortization of intangible assets

 

7.8

 

10,991,433

4,161,392

2,388,982

Depreciation of leased assets

16

3,565,894

1,257,538

827,320

Transactional expenses

 

 

4,183,916

971,539

2,022,918

Share-based incentive and stock options

 

 

3,415,108

1,430,745

1,655,135

Share of profit or loss of joint ventures and associates

 

13

 

(1,198,628)

(1,144,418)

(997,429)

Loss of participation in joint ventures and associates

13

133,079

Provisions for contingencies

 

221,008

292,732

158,818

Allowance for impairment of trade debtors

 

 

1,327,385

1,598,042

560,931

Allowance for obsolescence

 

 

1,066,777

849,641

579,832

Initial recognition and changes in the fair value of biological assets

 

 

(610,554)

(6,388,030)

(2,826,255)

Changes in the net realizable value of agricultural products after harvest

4,351,433

42,523

Gain or loss on sale of equipment and intangible assets

 

  

 

(74,593)

(1,944,308)

733,042

Working capital adjustments

 

  

 

Trade receivables

 

  

 

(56,867,123)

(24,971,064)

1,986,982

Other receivables

 

  

 

(11,475,717)

(7,298,822)

(8,330,278)

Income and minimum presumed income taxes payable

 

  

 

(16,154,083)

6,469,983

5,814,425

Inventories and biological assets

 

  

 

(11,066,489)

(55,311,365)

(34,503,283)

Trade and other payables

 

  

 

(4,501,398)

53,477,330

(5,831,743)

Employee benefits and social security

 

  

 

1,258,673

3,003,793

(693,125)

Deferred revenue and advances from customers

 

 

13,322,769

(373,584)

2,412,315

Income taxes paid

 

  

 

(4,072,347)

(7,059,177)

(1,837,775)

Government grants

 

  

 

(784)

(2,821)

Interest collected

5,378,413

5,628,962

2,979,889

Inflation effects on working capital adjustments

 

  

 

376,597

(35,846,973)

(14,735,250)

Net cash flows generated (used) by operating activities

 

  

 

2,588,792

(17,515,374)

(6,205,943)

The accompanying Notes are an integral part of these consolidated financial statements. Related parties’ balances and transactions are disclosed in Note 17.

F-8


CONSOLIDATED STATEMENTS OF CASH FLOWS

For the years ended June 30, 2023, 2022 and 2021

(Amounts in US$)

    

Notes

    

06/30/2023

    

06/30/2022

    

06/30/2021

INVESTMENT ACTIVITIES

 

  

 

  

 

  

 

  

Proceeds from sale of property, plant and equipment

 

137,357

 

2,046,771

 

309,810

Investment in joint ventures and associates

 

 

 

 

(101,883)

Net cash received from business combination

6

4,373,265

355,804

Net loans granted to shareholders and other related parties

(421,691)

Proceeds from financial assets

1,316,980

12,331,390

9,324,335

Investment in financial assets

 

 

(8,990,083)

 

(2,055,878)

 

(4,275,099)

Purchase of property, plant and equipment

7.7

(11,360,469)

(3,458,790)

(2,805,825)

Capitalized development expenditures

7.8

 

(10,753,047)

 

(5,149,684)

 

(3,906,630)

Purchase of intangible assets

 

7.8

 

(449,673)

 

(389,039)

 

(7,210,630)

Net cash flows (used) generated by investing activities

 

(25,725,670)

2,903,079

(8,310,118)

FINANCING ACTIVITIES

 

  

 

  

 

  

Proceeds from borrowings

 

79,817,888

 

140,431,184

 

143,499,367

Repayment of borrowings and financed payments

 

(16,744,956)

 

(110,625,272)

 

(113,100,031)

Interest payments

(18,046,961)

(13,009,834)

(12,923,746)

Decrease in bank overdrafts and other short-term borrowings

 

 

(32,838)

(3,442,491)

Other financial proceeds or payments, net

 

(4,767,378)

 

(180,538)

(1,415,034)

Acquisition of non-controlling interest in subsidiaries

(724,429)

Purchase of own shares

(2,996,947)

(3,500,020)

Leased assets payments

16

(3,855,517)

(1,034,764)

(728,964)

Warrants tender offer payments

(1,030,952)

Cash dividend distributed by subsidiary

(452,129)

Net cash flows generated by financing activities

 

32,954,000

 

14,823,509

7,358,129

Net increase in cash and cash equivalents

 

9,817,122

 

211,214

 

(7,157,932)

Inflation effects on cash and cash equivalents

(101,767)

(9,624,750)

(5,584,156)

Cash and cash equivalents as of beginning of the year

 

7.1

 

33,475,266

 

36,046,113

 

42,522,861

Effect of exchange rate changes on cash and equivalents

 

4,938,573

 

6,842,689

 

6,265,340

Cash and cash equivalents as of the end of the year

 

7.1

 

48,129,194

 

33,475,266

 

36,046,113

The accompanying Notes are an integral part of these Consolidated financial statements. Related parties’ balances and transactions are disclosed in Note 17.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Index

1.General information.
2.Accounting standards and basis of preparation.
3.New standards, amendments and interpretations issued by the IASB.
4.Summary of significant accounting policies.
5.Critical accounting judgments and estimates.
6.Acquisitions and other significant transactions.
7.Information about components of consolidated statement of financial position.
8.Information about components of consolidated statement of comprehensive income.
9.Taxation.
10.Earnings per share.
11.Information about components of equity.
12.Cash flow information.
13.Joint ventures and associates.
14.Segment information.
15.Financial instruments – Risk management.
16.Leases.
17.Shareholders and other related parties’ balances and transactions.
18.Key management personnel compensation.
19.Share-based payments.
20.Contingencies, commitments and restrictions on the distribution of profits.
21.Impact of COVID-19.
22.Events occurring after the reporting period.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

1.    GENERAL INFORMATION

Bioceres Crop Solutions Corp. (NASDAQ: BIOX) is a leader in the development and commercialization of productivity solutions designed to regenerate agricultural ecosystems while making crops more resilient to climate change. To do this, Bioceres’ products create economic incentives for farmers and other stakeholders to adopt environmentally friendly production practices. Bioceres has a unique biotech platform with high impact, patented technologies for seeds and microbial ag inputs, as well as next generation crop nutrition and protection solutions.

Bioceres is a global company with an extensive geographic footprint. The Group’s agricultural inputs are marketed across more than 40 countries, mainly in Argentina, Brazil, United States, Europe and South Africa.

Unless the context otherwise requires, “we”, “us”, “our”, “Bioceres”, “BIOX”, “the Group”, and “Bioceres Crop Solutions” will refer to Bioceres Crop Solutions Corp. and its subsidiaries.

2.    ACCOUNTING STANDARDS AND BASIS OF PREPARATION

Statement of compliance with IFRS as issued by IASB

The Consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by International Accounting Standard Board (“IASB”) following the accounting policies as set forth and summarized in Note 4. All IFRS issued by the IASB, effective at the time of preparing these Consolidated financial statements have been applied.

Authorization for the issue of the Consolidated financial statements

These Consolidated financial statements of the Group as of and for the years ended June 30, 2023, 2022 and 2021 have been authorized by the Board of Directors of Bioceres Crop Solutions on September 29, 2023.

Basis of measurement

The consolidated financial statements of the Group have been prepared using:

Going concern basis of accounting, considering the conclusion of the assessment made by the Group’s Management about the ability of the Group and its subsidiaries to continue as a going concern, in accordance with the requirements of paragraph 25 of IAS 1, “Presentation of Financial Statements”.
Accrual basis of accounting (except for cash flows information). Under this basis of accounting, the effects of transactions and other events are recognized as they occur, even when there are no cash flows.

Functional currency and presentation currency

a)

Functional currency

Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic market in which the entity operates (i.e., “the functional currency”).

From July 1, 2022 the main Argentinian subsidiaries of the Group have changed their functional currency from Argentine Pesos to United States Dollars as a result of changes in events and conditions relevant to their business operations. These include a macroeconomic context with high inflation and depreciation of the Argentine peso, and inorganic growth at the close of the fiscal year ended June 30, 2022, which led to a global unification of management and commercial strategy whereby integration of the businesses was done by business units, regardless of the legal entities.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

For the years ended June 30, 2022 and 2021, Argentinian subsidiaries had applied IAS 29. “Financial reporting in hyperinflationary economies” requires that the financial statements of an entity whose functional currency is the currency of a hyperinflationary economy, whether these are based on the historical cost method or the current cost method, be stated in terms of the measuring unit current at the closing date of the reporting period. For such purpose, the inflation produced since the acquisition date or the revaluation date, as applicable, must be computed in non-monetary items. The standard details a series of factors to be considered for concluding whether an economy is hyperinflationary, including, but not limited to, a cumulative inflation rate over a three-year period that approaches or exceeds 100%. The accumulated inflation in three years, as of June 30, 2018, was over 100%. It was for this reason that, in accordance with IAS 29, the Argentine economy was considered as hyperinflationary since July 1, 2018. Consequently, the Group has applied IAS 29 to these financial statements.

In an inflationary period, any entity that maintains an excess of monetary assets over monetary liabilities, will lose purchasing power, and any entity that maintains an excess of monetary liabilities over monetary assets, will gain purchasing power, provided that such items are not subject to an adjustment mechanism.

Briefly, the restatement mechanism of IAS 29 establishes that monetary assets and liabilities will not be restated because they are already expressed in a current unit of measurement at the end of the reporting period. Assets and liabilities subject to adjustments based on specific agreements, will be adjusted according to those agreements. Non-monetary items measured at their current values at the end of the reporting period, such as the net realizable value or others, do not need to be restated. The remaining non-monetary assets and liabilities will be restated according to a general price index. The loss or gain for the net monetary position will be included in the net result of the reporting period, listed in a separate line item.

The effect of the functional currency change was recorded prospectively as of July 1, 2022, in accordance with IAS 21. As a result, from July 1, 2022 there are no longer effects of inflation adjustments for the above-mentioned subsidiaries.

b)

Presentation currency

The consolidated financial statements of the Group are presented in US dollars.

c)

Foreign currency

Transactions entered into by Group entities in a currency other than their functional currency are recorded at the relevant exchange rates as of the date upon which such transactions occur. Foreign currency monetary assets and liabilities are translated at the prevailing exchanges rates as of the final day of each reporting period. Exchange differences arising from the retranslation of unsettled monetary assets and liabilities are recognized immediately in profit or loss, except for foreign currency borrowings qualifying as a hedge of a net investment in a foreign operation for which exchange differences are recognized in other comprehensive income and accumulated in the foreign exchange reserve along with the exchange differences arising from the retranslation of the foreign operation. Upon the disposal of a foreign operation, the cumulative exchange differences recognized in the foreign exchange reserve relating to such operation up to the date of disposal are transferred to the consolidated statement of profit or loss and other comprehensive income as part of the gain or loss recognized upon such disposal.

Subsidiaries

Where the Group holds a controlling interest in an entity, such entity is classified as a subsidiary. The Group exercises control over such an entity if all three of the following elements are present: (i) the Group has the power to direct or cause the direction of the management and policies of the entity; (ii) the Group is exposed to the variable returns of such entity; and (iii) the Group has power to affect the variability of such returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

De-facto control exists in situations where the Group has the practical ability to direct the relevant activities of an entity without holding the majority of the voting rights. In determining whether de facto control exists, the Group considers all relevant facts and circumstances, including:

-The relative share of the Group’s voting rights with respect both the size and dispersion of other parties who hold voting rights;
-Substantive potential voting rights held by the Group and by other parties;
-Other contractual arrangements; and
-Historic patterns in voting attendance.

The subsidiaries of the Group, all of which have been included in the consolidated financial statements of the Group, are as follows:

The Group holds a majority share of the voting rights in all of its subsidiaries.

Country of

incorporation

and principal

place of

% Equity interest

Name

    

Principal activities

    

business

    

Ref

    

06/30/2023

    

06/30/2022

    

06/30/2021

RASA Holding, LLC

 

Investment in subsidiaries

 

USA

 

 

100.00

%

100.00

%

100.00

%

Rizobacter Argentina S.A.

 

Microbiology Business

 

Argentina

 

 

80.00

%

80.00

%

80.00

%

Rizobacter do Brasil Ltda.

 

Microbiology Business

 

Brazil

 

a

 

80.00

%

80.00

%

79.99

%

Rizobacter del Paraguay S.A.

 

Microbiology Business

 

Paraguay

 

a

 

80.00

%

80.00

%

79.92

%

Rizobacter Uruguay

 

Microbiology Business

 

Uruguay

 

a

 

80.00

%

80.00

%

80.00

%

Rizobacter South Africa

 

Microbiology Business

 

South Africa

 

a

 

76.00

%

76.00

%

76.00

%

Comer. Agrop. Rizobacter de Bolivia S.A.

 

Microbiology Business

 

Bolivia

 

a

 

80.00

%

80.00

%

79.96

%

Rizobacter USA, LLC

 

Microbiology Business

 

USA

 

a

 

80.00

%

80.00

%

80.00

%

Rizobacter Colombia SAS

 

Microbiology Business

 

Colombia

 

a

 

80.00

%

80.00

%

80.00

%

Rizobacter France SAS

 

Microbiology Business

 

France

 

a

 

80.00

%

80.00

%

80.00

%

Bioceres Crops S.A.

 

Corporate related expenses

 

Argentina

 

 

90.00

%

90.00

%

90.00

%

BCS Holding, LLC

Investment in subsidiaries

USA

100.00

%

100.00

%

100.00

%

Bioceres Semillas S.A.U.

Seeds and Traits

Argentina

100.00

%

100.00

%

100.00

%

Verdeca, LLC

Seeds and Traits

USA

100.00

%

100.00

%

100.00

%

Insumos Agroquímicos S.A.

Selling of agricultural inputs

Argentina

61.32

%

61.32

%

50.10

%

Bioceres Crops Do Brasil Ltda.

Seeds and Traits

Brazil

100.00

%

100.00

%

Pro Farm Group, Inc.

Microbiology Business

United States

b

100.00

%

Pro Farm International, OÜ

Microbiology Business

Finland

b

100.00

%

Pro Farm Michigan Manufacturing, LLC

Microbiology Business

United States

b

100.00

%

Pro Farm Russia, LLC

Microbiology Business

Russia

b

100.00

%

Pro Farm Technologies Comércio de Insumo Agrícolas do Brasil Ltda.

Microbiology Business

Brazil

b

99

%

Glinatur S.A.

Microbiology Business

Uruguay

b

100.00

%

Pro Farm Technologies, OÜ

Microbiology Business

Finland

b

100.00

%


a)Indirect interests held through Rizobacter. The indirect equity interest participation included in this table was the 80% of the direct equity interest participation that Rizobacter owns in each entity.

b)

On July 12, 2022 we acquired a controlling interest in Pro Farm Group Inc. (“Pro Farm”). See Note 6.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Special purpose and structured entities (“SPE”)

A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity and the relevant activities are directed by means of contractual arrangements. In these cases, we consider the purpose and design of the SPE, including a consideration of the risks the SPE was expected to be exposed to, the risks it was designed to pass on to the parties involved with the SPE and whether we are exposed to some or all of those risks or potential returns. One then considers which activities have a significant impact on the SPE’s returns and determines which parties have an ability to direct each of those activities.

The Group controls an SPE when is exposed, or has rights, to variable returns from its involvement with the SPE and has the ability to affect those returns through its power over the SPE.

3.   NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB

a)The following new standards became applicable for the current reporting period and adopted by the Group.

Annual Improvements to IFRS Standards 2018–2020

The following improvements were finalized in May 2020:

IFRS 9 Financial Instruments – clarifies which fees should be included in the 10% test for derecognition of financial liabilities.
IFRS 16 Leases – amendment of illustrative example 13 to remove the illustration of payments from the lessor relating to leasehold improvements, to remove any confusion about the treatment of lease incentives.
IFRS 1 First-time Adoption of International Financial Reporting Standards – allows entities that have measured their assets and liabilities at carrying amounts recorded in their parent’s books to also measure any cumulative translation differences using the amounts reported by the parent. This amendment will also apply to associates and joint ventures that have taken the same IFRS 1 exemption.
IAS 41 Agriculture – removal of the requirement for entities to exclude cash flows for taxation when measuring fair value under IAS 41. This amendment is intended to align with the requirement in the standard to discount cash flows on a post-tax basis.

The new standard is effective for financial years beginning on or after January 1, 2022.

These amendments did not have a material impact on the Group.

Amendments to IAS 16 - Property, Plant and Equipment: Proceeds before intended use.

The amendment to IAS 16 Property, Plant and Equipment (PP&E) prohibits an entity from deducting from the cost of an item of PP&E any proceeds received from selling items produced while the entity is preparing the asset for its intended use. It also clarifies that an entity is ‘testing whether the asset is functioning properly’ when it assesses the technical and physical performance of the asset. The financial performance of the asset is not relevant to this assessment.

Entities must disclose separately the amounts of proceeds and costs relating to items produced that are not an output of the entity’s ordinary activities.

The amendments are effective for annual periods beginning on or after January 1, 2022.

These amendments did not have any material impact on the Group.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Amendments to IFRS 3 - Reference to the Conceptual Framework.

Minor amendments were made to IFRS 3 Business Combinations to update the references to the Conceptual Framework for Financial Reporting and add an exception for the recognition of liabilities and contingent liabilities within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets and Interpretation 21 Levies. The amendments also confirm that contingent assets should not be recognized at the acquisition date.

The amendments are effective for financial years beginning on or after January 1, 2022.

These amendments did not have any material impact on the Group.

Amendments to IAS 37 - Onerous Contracts - Cost of Fulfilling a Contract.

The amendment to IAS 37 clarifies that the direct costs of fulfilling a contract include both the incremental costs of fulfilling the contract and an allocation of other costs directly related to fulfilling contracts. Before recognizing a separate provision for an onerous contract, the entity recognizes any impairment loss that has occurred on assets used in fulfilling the contract.

The amendments are effective for financial years beginning on or after January 1, 2022.

These amendments did not have any material impact on the Group.

b) The following new standards are not yet adopted by the Group.

Amendments to IFRS 16- Lease Liability in a Sale and Leaseback.

The amendment requires a seller-lessee to subsequently measure lease liabilities arising from a leaseback in a way that it does not recognize any amount of the gain or loss that relates to the right of use it retains. The new requirements do not prevent a seller-lessee from recognizing in profit or loss any gain or loss relating to the partial or full termination of lease.

These amendments are not expected to have material impact on the Group.

The amendments are effective for financial years beginning on or after January 1, 2024. Earlier application is permitted.

Amendments to IAS1 – Non- current liabilities with covenants.

The amendments modify the requirements introduced by Classification of Liabilities as Current or Non-current on how an entity classifies debt and other financial liabilities as current or non-current in particular circumstances. Only covenants with which an entity is required to comply on or before the reporting date affect the classification of a liability as current or non-current. In addition, an entity must disclose information in the notes that enables users of financial statements to understand the risk that non-current liabilities with covenants could become repayable within twelve months.

These amendments are not expected to have material impact on the Group.

The amendments apply retrospectively for annual reporting periods beginning on or after 1 January 2024, with early application permitted.

Amendment to IAS 12 –Deferred tax related to assets and liabilities arising from a single transaction.

The amendments introduce an exception to the initial recognition exemption in IAS 12. Applying this exception, an entity does not apply the initial recognition exemption for transactions that give rise to equal taxable and deductible temporary differences.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The amendments apply to transactions that occur on or after the beginning of the earliest comparative period presented.

The amendments also apply to taxable and deductible temporary differences associated with right-of-use assets and lease liabilities, and decommissioning obligations and corresponding amounts recognized as assets at the beginning of the earliest comparative period presented.

The amendments are effective for annual reporting periods beginning on or after 1 January 2023. Early application of the amendments is permitted.

These amendments are not expected to have material impact on the Group.

Amendments to IAS 7- Statement of Cash Flows & to IFRS 7- Financial Instruments: Disclosures.

The amendments introduce new disclosure requirements in IFRS Standards to enhance the transparency and, thus, the usefulness of the information provided by entities about supplier finance arrangements.

The disclosure requirements in the amendments enhance the current requirements and are intended to assist users of financial statements in understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows and exposure to liquidity risk.

The amendments are effective for annual reporting periods beginning on or after 1 January 2024. Early application of the amendments is permitted.

These amendments are not expected to have material impact on the Group.

International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12)

The amendments give companies temporary relief from accounting for deferred taxes arising from the Organization for Economic Co-operation and Development’s (OECD) international tax reform.

The amendments will introduce (i) a temporary exception to the accounting for deferred taxes arising from jurisdictions implementing the global tax rules. This will help to ensure consistency in the financial statements while easing into the implementation of the rules; (ii) and targeted disclosure requirements to help investors better understand a company’s exposure to income taxes arising from the reform, particularly before legislation implementing the rules is in effect.

Companies can benefit from the temporary exception immediately but are required to provide the disclosures to investors for annual reporting periods beginning on or after 1 January 2023.

These amendments are not expected to have material impact on the Group.

Amendments to IAS 1 and IFRS Practice Statement 2- Disclosure of Accounting Policies

An entity is now required to disclose its material accounting policy information instead of its significant accounting policies. The amendments clarify that accounting policy information may be material because of its nature, even if the related amounts are immaterial.

The amendments are applied prospectively and are effective for annual periods beginning on or after January 1, 2023. Earlier application is permitted.

These amendments are not expected to have material impact on the Group.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Amendments to IAS 8-Definition of Accounting Estimates

These amendments help entities to distinguish between accounting policies and accounting estimates making a distinction between how an entity should present and disclose different types of accounting changes in its financial statements. Under the new definition, accounting estimates are “monetary amounts in financial statements that are subject to measurement uncertainty.”

The amendments are effective for annual periods beginning on or after January 1, 2023 and changes in accounting policies and changes in accounting estimates that occur on or after the start of that period. Earlier application is permitted.

These amendments are not expected to have material impact on the Group.

4.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

4.1.   Cash and cash equivalents

For the purposes of the statements of financial position and statements of cash flows, cash and cash equivalents include cash on hand and in banks and short-term highly liquid investments. Investments can be readily convertible to known amounts of cash and they are subject to insignificant risk of changes in value. In the consolidated statements of financial position, bank overdrafts are included in borrowings within current liabilities.

4.2.   Inventories

Inventories are recognized at cost initially and subsequently at the lower of cost and net realizable value. Cost comprises all costs of purchase and conversion as well as other costs incurred in bringing the inventories to their present location and condition.

Weighted average cost is used to determine the cost of ordinarily interchangeable items.

Estimates

The Group assesses the recoverability of inventories considering their sale price, whether the inventories are damaged and whether they have become obsolete in whole or in part.

Net realizable value is the sale price estimated to be attained in the ordinary course of business, less costs of completion and other selling expenses.

The Group sets up an allowance for obsolescence or slow-moving inventories in relation to finished and in-process products. The allowance for obsolescence or slow-moving inventories is recognized for finished products and in-process products based on an analysis by Management of the aging of inventory stocks.

4.3.Biological assets

Within current assets, growing crops are included as biological assets from the moment of sowing until the moment of harvest (approximately 5 to 7 months depending on the crop). At harvest time the biological assets are transformed into agricultural products, including seed varieties for resale, and incorporated into the inventory.

Costs are capitalized as biological assets if, and only if, (a) it is probable that future economic benefits will flow to the entity, and (b) the cost can be measured reliably. The Group capitalizes costs such as: planting, harvesting, weeding, seedlings, irrigation, agrochemicals, fertilizers and a systematic allocation of fixed and variable production overheads that are directly attributable to the management of biological assets, among others.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Biological assets, both at initial recognition and at each subsequent reporting date, are measured at fair value less costs to sell, except where fair value cannot be reliably measured. Cost approximates fair value when little biological transformation has taken place since the costs were originally incurred or the impact of biological transformation on price is not expected to be material.

Gains and losses that arise from measuring biological assets at fair value less costs to sell and measuring agricultural produce at the point of harvest at fair value less costs to sell are recognized in the statement of income in the period in which they arise in the line item “Initial recognition and changes in fair value of biological assets”.

From the harvest time, agricultural products are valued at net realizable value because there is a market asset, and the risk of non-sale is non-significant.

Generally, the estimation of the fair value of biological assets is based on models or inputs that are not observable in the market and the use of unobservable inputs is significant to the overall valuation of the assets. Unobservable inputs are determined based on the best information available. Key assumptions include future market prices, estimated yields at the point of harvest, estimated production cycle, future cash flows, future costs of harvesting and other costs, and estimated discount rate.

Market prices are generally determined by reference to observable data in the principal market for the agricultural produce. Harvesting costs and other costs are estimated based on historical and statistical data. Yields are estimated based on several factors, including the location of the farmland and soil type, environmental conditions, infrastructure and other restrictions and growth at the time of measurement. Yields are subject to a high degree of uncertainty and may be affected by several factors out of the Group’s control including but not limited to extreme or unusual weather conditions, plagues and other crop diseases, among other factors.

4.4.   Business combinations

The Group applies the acquisition method to account for business combinations. The acquisition cost is measured as the aggregate of the consideration transferred for the acquisition of a subsidiary, which is measured at fair value at the acquisition date, and the amount of any non-controlling interest in such subsidiary. The Group recognizes any non-controlling interest in a subsidiary at the non-controlling interest’s proportionate share of the recognized amounts of subsidiary’s identifiable net assets. The acquisition related costs are expensed as incurred.

Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. The contingent consideration is classified as an asset or liability that is a financial instrument under IFRS 9 is measured at fair value through profit or loss.

Goodwill is initially measured at cost, which is the excess of the aggregate of the consideration transferred and the amount of the non-controlling interest and any previous interest carried over the net identifiable assets acquired, and liabilities assumed.

After initial recognition, goodwill is measured at cost less any accumulated impairment losses. For impairment testing, goodwill acquired in a business combination is, as of the acquisition date, allocated to each of the cash-generating units of the Group that is expected to benefit from the synergies of the combination, without considering whether other assets or liabilities of the subsidiary are allocated to those units.

Any impairment in the carrying value is recognized in the consolidated statement of comprehensive income. In the case of acquisitions in stages, prior to the write-off of the previously held equity interest in the subsidiary, said interest is re-measured at fair value as of the date of acquisition of control over the subsidiary. The result of the re-measurement at fair value is recognized in profit or loss.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

When a seller in a business combination has contractually agreed to indemnify the Group for the result of a contingency or uncertainty related to the entirety or a portion of an asset or liability, the Group recognizes an indemnification asset. The indemnification asset is measured on the same basis as the indemnification item. At the end of each period, the Group measures the indemnification assets recognized at the acquisition date on the same basis as the indemnified liability, subject to any contractual limitation on the amount and, for an indemnification asset that is not periodically measured at fair value, based on Management’s assessment of the recoverability of the indemnification asset. The Group derecognizes the indemnification asset when it collects or sells it, or when it loses the right over it.

4.5.   Business combination under common control

Common control of business combination is excluded from the scope of IFRS 3. There is no other specific guidance on this topic elsewhere in IFRS. Therefore, management needs to use judgement to develop an accounting policy that provides relevant and reliable information in accordance with IAS 8. Management accounting police choice for business combination under common control is “Predecessor value method”. A Predecessor value method involves accounting for the assets and liabilities of the acquired business using existing carrying values. Differences between the carrying value and the amount payable should be accounted as an equity contribution.

Management’s accounting policy choice is to use a prospective presentation method.

4.6.   Impairment of non-financial assets (excluding inventories and deferred tax assets)

Impairment tests on goodwill and intangible assets not yet available for use are undertaken annually at the end of the reporting period. Other non-financial assets are subject to impairment tests whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value in use and fair value less costs to sell), the asset is written down accordingly.

Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows (its Cash Generating Unit or CGU). Goodwill is allocated on initial recognition to each of the Group’s CGUs that are expected to benefit from a business combination that gives rise to the goodwill.

Impairment charges are included in profit or loss, except to the extent they reverse gains previously recognized in other comprehensive income. An impairment loss recognized for goodwill is not reversed.

Estimate

Impairment testing of goodwill and intangible assets not yet available for use requires the use of significant assumptions for the estimation of future cash flows and the determination of discount rates. The significant assumptions and the determination of discount rates for the impairment testing of goodwill are further explained in Note 7.9.

4.7.   Joint arrangements

An associate is an entity over which the Group exerts significant influence. Significant influence is the power to participate in financial and operating policy decision-making at such entity, but it does not involve control or joint control over those policies.

The Group is a party to a joint arrangement when there is a contractual arrangement that confers joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is assessed under the same principles as control over subsidiaries.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The Group classifies its interests in joint arrangements as either:

-Joint ventures: where the group has rights to only the net assets of the joint arrangement.
-Joint operations: where the group has both the rights to the assets and obligations for the liabilities of the joint arrangement.

In assessing the classification of interests in joint arrangements, the Group considers:

-The structure of the joint arrangement;
-The legal form of joint arrangements structured through a separate vehicle;
-The contractual terms of the joint arrangement agreement; and
-Any other facts and circumstances (including any other contractual arrangements).

The Group accounts for its interests in joint ventures using the equity method, where the Group’s share of post-acquisition profits and losses and other comprehensive income is recognized in the Consolidated statement of profit and loss and other comprehensive income.

Losses in excess of the Group’s investment in the joint venture are recognized only to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of the joint venture.

Profits and losses arising on transactions between the Group and its joint ventures are recognized only to the extent of unrelated investors’ interests in the joint venture. The Group’s share in a joint venture’s profits and losses resulting from a transaction is eliminated against the carrying amount of investment in the joint venture through the line “share of profit (or loss) of joint ventures” in the Consolidated statements of profit or loss and other comprehensive income.

Any premium paid for an investment in a joint venture above the fair value of the Group’s share of the identifiable assets, liabilities and contingent liabilities acquired is capitalized and included in the carrying amount of the investment in the joint venture. Where there is objective evidence that the investment in a joint venture has been impaired, the carrying amount of the investment is tested for impairment in the same way as other non-financial assets.

When the Group loses significant influence in an associate or joint control over a joint venture, it measures and recognizes any investment held at fair value. Any difference between the carrying amount of the associate or joint venture when losing significant influence or joint control and the fair value of the held investment and sale revenue are recognized in profit or loss.

The Group accounts for its interests in joint operations by recognizing its share of assets, liabilities, revenues and expenses in accordance with its contractually conferred rights and obligations.

For all joint arrangements structured in separate vehicles the Group must assess the substance of the joint arrangement in determining whether it is classified as a joint venture or joint operation. This assessment requires the Group to consider whether it has rights to the joint arrangement’s net assets (in which case it is classified as a joint venture), or rights to and obligations for specific assets, liabilities, expenses, and revenues (in which case it is classified as a joint operation).

Estimates

There is uncertainty regarding Management’s estimates of the Group’s ability to recover the carrying amounts of the investments in joint ventures, since such estimates depend on the joint ventures’ ability to generate sufficient funds to complete the development projects, the future outcome of the project deregulation process and the amounts and timing of the cash flows from projects, among other future events.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Management assesses whether there are impairment indicators and, if any, it performs a recoverability analysis.

Management estimates of the recoverability of these investments represent the best estimate based on available evidence, the existing facts and circumstances, using reasonable and provable assumptions in the cash flow projections.

Therefore, the consolidated financial statements do not include adjustments that would be required if the Group were unable to recover the carrying amount of the above-mentioned assets by generating sufficient economic benefits in the future.

4.8.   Property, plant and equipment

Property, plant and equipment items are initially recognized at cost. In addition to the purchase price, cost also includes costs directly attributable to such property, plant and equipment items. There are no unavoidable costs with respect to dismantling and removing items. The cost of property, plant and equipment items acquired in a business combination is their fair value at the acquisition date.

Depreciation is calculated using the straight-line method to allocate the property, plant or equipment items’ cost or revalued amounts, net of their residual values, over their estimated useful lives or, in the case of leasehold improvements and certain leased plant and equipment, the shorter lease term as follows:

Research instruments: 3 to 10 years

Office equipment: 5 to 10 years

Vehicles: 5 years

Computer equipment and software: 3 years

Fixture and fittings: 10 years

Machinery and equipment: 5 to 10 years

Buildings: 50 years

Useful lives and depreciation methods are reviewed every year as required by IAS 16.

Assets under items Land and Buildings, are accounted for at fair value arising from the last revaluation performed, applying the revaluation model indicated by IAS 16. Revaluations are performed on a regular basis, when there are signs that the book value differs significantly from that to be determined using the fair value at the end of the reporting year.

To obtain fair values, the existence of an active market is considered for the assets in their current status. For those assets for which an active market in their current status exists, the fair values were determined based on their market values. For the remaining cases, the market values of comparable new assets are analyzed, applying a discount based on the status and wear of each asset and considering the characteristics of each of the revalued assets (for example, improvements made, maintenance status, level of productivity, use, etc.

Estimates

The Group carries certain classes of property, plant and equipment under the revaluation model under IAS 16. The revaluation model requires that the Group carry property, plant and equipment at revalued amounts, being fair value at the date of revaluation less any subsequent accumulated depreciation and any subsequent accumulated impairment losses. IAS 16 requires that the Group carry out these revaluations with sufficient regularity so that the carrying amounts of its property, plant and equipment do not differ materially from that which would be determined using fair value at the end of a reporting period. The determination of fair value at the date of revaluation requires judgments, estimates and assumptions based on market conditions prevailing at the time of any such revaluation. Changes to any of the Group’s judgments, estimates or assumptions or to the market conditions subsequent to a revaluation will result in changes to the fair value of property, plant and equipment.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The Group prepares the corresponding revaluations on a regular basis taking into account the work of independent appraisers. The Group uses different valuation techniques depending on the class of property being valued. Generally, the Group determines the fair value of its industrial buildings and warehouses based on a depreciated replacement cost approach. The Group determines the fair value of its land based on active market prices adjusted, if necessary, for differences in the nature, location or condition of the specific asset. If this information is not available, the Group may use alternative valuation methods, such as recent prices in less active markets.

Property valuation is a significant area of estimation uncertainty. Fair values are prepared regularly by Management, taking into account independent valuations. The determination of fair value for the different classes of property, plant and equipment is sensitive to the selection of various significant assumptions and estimates. Changes in those significant assumptions and estimates could materially affect the determination of the revalued amounts of property, plant and equipment. The Group utilizes historical experience, market information and other internal information to determine and/or review the appropriate revalued amounts.

The following are the most significant assumptions used in the preparation of the revalued amounts for its classes of property, plant and equipment:

a)      Land: The Group generally uses the market price of a square meter of land for the same or similar location as the most significant assumption to determine the revalued amount. The Group typically uses comparable land sales in the same location to assess appropriateness of the value of its land.

b)      Industrial buildings and warehouses: The Group generally determines the construction cost of a new asset and then the Group adjusts it for normal wear and tear. Construction prices may include, but are not limited to, construction materials, labor costs, installation and assembly costs, site preparation, professional fees and applicable taxes. Construction costs may differ significantly from year to year and are subject to macroeconomic changes in the economy where the Group operates, such as the impact of inflation and foreign exchange rates. The construction cost of its industrial buildings and warehouses is determined on a US dollar per constructed square meter basis, while the construction cost of its mills, facilities and grain storage facilities is determined by reference to their total capacity measured in tons milled or stored, respectively. A 5% increase or decrease in the construction costs or the estimate of normal wear and tear relating to such assets could have an impact of $ 1.2 million on their revalued amounts.

Increases in the carrying amounts arising on revaluation of land and buildings are recognized, net of tax, in other comprehensive income and accumulated in reserves in shareholders’ equity. To the extent that the increase reverses a decrease previously recognized in profit or loss, the increase is first recognized in profit or loss. Decreases that reverse previous increases of the same asset are first recognized in other comprehensive income to the extent of the remaining surplus attributable to the asset; all other decreases are charged to profit or loss.

4.9.   Leases

Leases are recognized as a right-of-use asset and corresponding liability at the date of which the leased asset is available for use by the Group. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis.

In determining the lease term, we consider all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option. Extension options (or periods after termination options) are only included in the lease term if the lease is reasonably certain to be extended (or not terminated).

Short term leases are recognized on a straight-line basis as an expense in the income statement.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

At initial recognition, the right-of-use asset is measured considering the value of the initial measurement of the lease liability; any lease payments made at or before the commencement date, less any lease incentives; and any initial direct costs incurred by the lessee. After initial recognition, the right-of-use assets are measured at cost, less any accumulated depreciation and/or impairment losses, and adjusted for any re-measurement of the lease liability. Depreciation of the right-of-use asset is calculated using the straight-line method over the estimated duration of the lease contract.

The lease liability is initially measured at the present value of the lease payments that are not paid at such date, including variable lease payments that depend on an index or rate, initially measured using the index or rate as of the commencement date; amounts expected to be payable by the lessee under residual value guarantees; the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease; and fixed payments, less any lease incentives receivable. After the commencement date, we measure the lease liability by increasing the carrying amount to reflect interest on the lease liability; reducing the carrying amount to reflect lease payments made; and re-measuring the carrying amount to reflect any reassessment or lease modifications.

The above-mentioned inputs for the valuation of the right of use assets and lease liabilities including the determination of the contracts within the scope of the standard, the contract term ant interest rate used in the discounted cash flow involved a management’s estimations.

4.10. Intangible assets

a)Externally acquired intangible assets

Externally acquired intangible assets are initially recognized at acquisition date fair value (which is considered as their cost). After initial recognition, those assets are measured at cost less accumulated amortization and accumulated impairment losses.

Intangible assets acquired from third parties have an estimated useful life as follows (in years):

Software: 3 years

Trademarks and patents: 5 years

Certification ISO Standards: 3 years

Useful lives and amortization methods are reviewed every year as required by IAS 38.

Estimates

To value acquired intangible assets, valuation techniques generally accepted in the market are applied, based mainly on the revenue approach (such as excess earnings, relief from royalty, and with or without), considering the characteristics of the assets to be valued and available information to estimate their acquisition date fair value. Application of these valuation techniques requires the use of several assumptions related to future cash flows and the discount rate.

b)Internally generated intangible assets (development costs)

Expenditure on internally developed products is capitalized if it can be demonstrated that:

-It is technically feasible to develop the product for it to be sold;
-Adequate resources are available to complete the development;
-There is an intention to complete and sell the product;

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

-The Group is able to sell the product;
-Sale of the product will generate future economic benefits; and
-Expenditure on the project can be measured reliably.

Development expenditure not satisfying the above criteria and expenditure on the research phase of internal projects are recognized in the consolidated statement of profit or loss and other comprehensive income as incurred.

Capitalized development costs are amortized using the straight-line method over the periods the Group expects to benefit from selling the products developed.

Useful lives and amortization methods are reviewed every year as required by IAS 38.

The research and development process can be divided into several discrete steps or phases, which generally begin with discovery, validation and development and end with regulatory approval and commercial launch. The process for developing seed traits is relatively similar for both GM and non-GM traits. However, the two differ significantly in later phases of development. For example, obtaining regulatory approval for GM seeds is a far more comprehensive and lengthy process than for non-GM seeds. Although breeding programs and industrial biotechnology solutions may have shorter or simpler phases than those described below, the Group has used the industry consensus for seed-trait development phases to characterize its technology portfolios, which is generally divided into the following six phases:

i) Discovery: The first phase in the technology development process is the discovery or identification of candidate genes or genetic systems, metabolites, or microorganisms potentially capable of enhancing specified plant characteristics or enabling an agro-industrial biotech solution.

ii) Proof of concept: Upon successful validation of the technologies in model systems (in vitro or in vivo), promising technologies graduate from discovery and are advanced to the proof-of-concept phase. The goal of this phase is to validate a technology within the targeted organism before moving forward with technology escalation activities or extensive field validation.

iii) Early development: In this phase, field tests commenced in the proof-of-concept phase are expanded to evaluate various permutations of a technology in multiple geographies and growing cycles, as well as other characteristics in order to optimize the technology’s performance in the targeted organisms. The goal of the early development phase is to identify the best mode of use of a technology to define its performance concept.

iv) Advanced development and deregulation: In this phase, extensive field tests are used to demonstrate the effectiveness of the technology for its intended purpose. In the case of GM traits, the process of obtaining regulatory approvals from government authorities is also initiated during this phase, and tests are performed to evaluate the potential environmental impact of modified plants. For solutions involving microbial fermentation, industrial-scale runs are conducted.

v) Pre-launch: This phase involves finalizing the regulatory approval process and preparing for the launch and commercialization of the technology. The range of activities in this phase includes seed increases, pre-commercial production, and product and solution testing with selected customers. Usually, a more detailed marketing strategy and preparation of marketing materials occur during this phase.

vi) Product launch: In general, this phase, which is the last milestone of the research and development process, is carried out by the Group, the joint ventures and/or the Group’s technology licensees. When technology is commercialized through the joint ventures or technology licensees, a successful product launch will trigger royalty payments to the Group, which are generally calculated as a percentage of the net sales realized by the technology and captured upon commercialization.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Demonstrability of technical feasibility generally occurs when the project reaches the “advanced development and deregulation” phase because at this stage success is considered to be probable.

c)Intangible assets acquired in a business combination

Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at acquisition date fair value (which is considered as their cost). After initial recognition, those assets are measured at cost less accumulated amortization and accumulated impairment losses in the same manner as intangible assets acquired separately.

Intangible assets acquired in a business combination have an estimated useful life as follows (in years):

Product development: 5 - 15 years

Trademarks: 20 years

Customer loyalty: 14 - 26 years

Estimates

To value intangible assets acquired from a business combination, valuation techniques generally accepted in the market were applied, based mainly on the revenue approach (such as excess earnings, relief from royalty, and with or without), considering the characteristics of the assets to be valued and available information to estimate their acquisition date fair value. Application of these valuation techniques requires the use of several assumptions related to future cash flows and the discount rate.

4.11. Investment properties

Investment properties shall be measured initially at its cost. The cost of a purchased investment property comprises its purchase price and any directly attributable expenditure. Directly attributable expenditure includes, for example, professional fees for legal services, property transfer taxes and other transaction costs.

In the measurement after initial recognition, the Group has chosen the cost model for all investment property.

4.12. Financial assets and liabilities

The Group measures its financial assets and liabilities at initial recognition at fair value and subsequently at amortized cost using the effective interest method.

The Group has not irrevocably designated a financial asset or liability as measured at fair value through profit or loss to eliminate or significantly reduce a measurement or recognition inconsistency.

Financial assets or liabilities at fair value through profit or loss are measured at fair value through profit and loss due to the business model used in their negotiation and/or the contractual characteristics of their cash flows.

Estimates

The Group makes estimates of collectability of its recorded receivables. Management analyzes trade account receivables in accordance with conventional criteria, adjusting the amount through a charge of an allowance for bad debts upon recognition of the inability of third parties to afford their financial obligations to the Group. Management specifically analyzes the accounts receivable, the historical bad debts, solvency of customers, current economic trends and the changes to the payment conditions of customers to assess the adequate allowance for bad debts.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Offsetting of financial assets with financial liabilities

Financial assets and liabilities are offset and presented for their net amount in the statements of financial position only when the Group has the right, legally enforceable, to compensate the recognized amounts and has the intention to liquidate for the net amount or to settle the asset and cancel the liability simultaneously.

4.13. Borrowings

The Group measures its borrowings at initial recognition at fair value and, subsequently, are measured at amortized cost using the effective interest rate method.

Borrowing costs, either generic or specific, attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to get ready for their intended use or sale (qualifying assets) are included in the cost of the assets until the moment that they are substantially ready for use or sale. Income earned on the temporary investments of funds generated in specific borrowings still pending use in the qualifying assets, are deducted from the total of financing costs potentially eligible for capitalization.

All other loan costs are recognized under financial costs, through profit and loss.

4.14. Convertible notes

The convertible notes were classified as compound instruments, a non-derivative financial instrument that contains both a liability and an equity component. The equity component was measured as the residual amount that results from deducting the fair value of the liability component from the initial carrying amount of the instrument. The fair value of the consideration of the liability component was measured first at the fair value of a similar liability (including any embedded non-equity derivative features, such as an issuer’s call option to redeem the bond early) that does not have any associated equity conversion option.

The Group considers that if the instrument meets the ‘fixed for fixed’ condition, as the strike price is pre-determined at inception and only varies over time, and it is therefore classified as equity. As regards to the mandatory conversion feature, as it is a contingent settlement provision, the Group decided to measure the liability component at initial recognition, based on its best estimate of the present value of the redemption amount and allocated the residual to the equity component.

4.15. Employee benefits

Employee benefits are expected to be settled wholly within 12 months after the end of the reporting period and are presented as current liabilities.

The accounting policies related to incentive payments based on shares are detailed in Note 4.21.

4.16. Provisions

The Group has recognized provisions for liabilities of uncertain timing or amount. The provision is measured at the best estimate of the expenditure required to settle the obligation at the end of the reporting period, discounted at a pre-tax rate reflecting current market assessments of the time value of money and risks specific to the liability.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

4.17. Change in ownership interest in subsidiaries without change of control

Transactions with non-controlling interest that do not result in a loss of control are accounted for as equity transactions - ie., as transactions with the owners in their capacity as owners. The recorded value corresponds to the difference between the fair value of the consideration paid and/or received and the relevant share acquired and/or transferred of the carrying value of the net assets of the subsidiary.

4.18. Revenue recognition

Revenue is measured at fair value of consideration received or receivable.

Revenue from ordinary activities from contracts with customers is recognized and measured based on a five-step model, namely:

Identification of the contract with the client. A contract is an agreement between two or more parties, which creates rights and obligations for the parties involved.

Identification of performance obligations, issuing as such a commitment arising from the contract to transfer a good or service.

Determination of the price of the transaction, in reference to the consideration for satisfying each performance obligation.

Assignment of the transaction price between each of the performance obligations identified, based on the methods described in the standard.

Revenue recognition when the performance obligations identified in contracts with customers are met, at any given time or over a period of time.

The Group’s commercial activities comprise the selling of manufactured products. These sales are measured at the fair value of the consideration received or receivable, net of returns and allowances, trade and other discounts, and sales taxes, as applicable.

Revenue is recognized when the full control has been transferred to the buyer, recovery of the consideration is probable, the associated costs and possible return of goods can be estimated reliably, and there is no continuing management involvement with the goods. Transfers of control vary depending on the individual terms of the contract of sale. Revenues are recognized when control of the products has transferred, being when the products are delivered to the customer, having this full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the customer’s acceptance of the products.

When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue associated with the transaction is recognized by reference to the stage of completion of the transaction at the end of the reporting period. The stage of completion for research and development services is generally determined on the basis of internal records of execution of the performed tasks of the respective work plan.

The recognition of revenue of usage-based royalties promised in exchange for a license of intellectual property is recognized at the later of when the performance obligation is satisfied and when the sales or usages occur.

Management estimates, and includes in the transaction price at contract inception, the amount of variable consideration to which it expects to be entitled. An entity includes some or all of an amount of variable consideration only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

4.19. Government grants

Government grants are recognized where there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognized as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, it is recognized as income in equal amounts over the expected useful life of the related asset. Management elected this accounting policy because the Group determined it better shows the financial effect of government grants in the Consolidated financial statements.

When the Group receives grants of non-monetary assets, the asset and the grant are recorded at nominal amounts and released to profit or loss over the expected useful life of the asset.

The difference between the money obtained under government loans at subsidized rates and the carrying amount of those loans is treated as a government grant, in accordance with IAS 20.

4.20. Current and deferred income tax

Deferred tax assets and liabilities are recognized where the carrying amount of an asset or liability in the Consolidated statement of financial position differs from its tax base, except for differences arising on:

-The initial recognition of goodwill;
-The initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting or taxable profit; and
-Investments in subsidiaries and jointly controlled entities where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future.

Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit will be available against which the difference can be utilized.

The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the end of the reporting period and are expected to apply when the deferred tax liabilities / (assets) are settled / (recovered).

Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either:

-The same taxable entity within the Group, or
-Different entities within the Group which intend either to settle current tax assets and liabilities on a net basis, or to realize the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered.

4.21. Share-based payments

Certain executives and directors of the Group were granted incentives in the form of shares and options to purchase Bioceres Crop Solutions shares as consideration for services.

The cost of these share-based transactions is determined based on their fair value at the date upon which such incentives are granted using a valuation model that is appropriate in the circumstances.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

This cost is recognized as an expense together with an increase in equity throughout the period in which the service or performance conditions are satisfied (i.e., the vesting period). The accumulated expense recorded in connection with these transactions at the end of each year until the vesting date reflects the time elapsed between the vesting period and Management’s best estimate of the number of equity instruments that will vest. The charge to income/loss for the period represents the variation in the accumulated expense recorded between the beginning and the end of the year.

Non-market related service and performance conditions are not taken into account when determining the grant date fair value of the equity instruments, but the probability that the conditions are fulfilled is assessed as part of Management’s best estimate of the number of equity instruments that will vest. Market-related performance conditions are reflected in the grant date fair value. Any other conditions related to equity-settled share-based payment transactions but without a service requirement are considered as non-vesting conditions. Non-vesting conditions are reflected in the fair value of the equity instruments and are charged to income/loss immediately unless there are service and/or performance conditions as well.

No amount is recognized for transactions that will not vest because non-market related performance conditions and/or service conditions were not satisfied. When transactions include market-related conditions or non-vesting conditions, the transactions are considered to be vested, irrespective of whether a market-related condition or the non-vesting condition is satisfied, provided that all the other performance and/or service conditions are met.

When the terms and conditions of an equity-settled share-based payment transaction are modified, the minimum expense recognized is the grant date fair value, unmodified, provided that the original terms have been complied with. An additional expense, measured at the date of modification, is recognized for any modification that increases the total fair value of the share-based payment transaction, or is otherwise beneficial to the employee.

When the transaction is settled by the Bioceres Crop Solutions or by the counterparty, any remainder of the fair value is charged to income immediately.

The dilutive effect of current options is considered in the calculation of the diluted earnings per share.

Estimates

The estimate of the fair value of equity-settled share-based payment transactions requires a determination to be made of the most adequate option pricing model to apply depending on the terms and conditions of the arrangement. This estimate also requires a determination of those factors most appropriate to the pricing model, including the expected life of the option and the expected volatility of the share price upon the basis of which hypotheses are made. The Group measures the fair value of these transactions at the grant date applying the Black-Scholes formula adjusted to consider the possible dilutive effect of the future exercise of the share options granted on their estimated fair value at grant date, as established in paragraph B41 of IFRS 2.

5.    CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES

The Group makes certain estimates and assumptions regarding the future. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are listed below.

Critical estimates

-Capitalization and impairment testing of development costs (Notes 4.7).
-Impairment of goodwill (Notes 4.7).
-Identification and fair value of identifiable intangible assets arising in acquisitions (Note 4.10 c).
-Recognition and recoverability of deferred tax assets and credit for minimum presumed income tax (Note 9).

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

6.    ACQUISITIONS AND OTHER SIGNIFICANT TRANSACTIONS

Pro Farm Group, Inc

On July 12, 2022, we announced the closing of the merger (the “Pro Farm Merger”) with Pro Farm Group, Inc. (formerly Marrone Bio Innovations Inc.), pursuant to the Agreement and Plan of Merger (the “Merger Agreement”) dated March 16, 2022, among us, BCS Merger Sub, Inc., a wholly owned subsidiary of Bioceres, and Pro Farm Group, Inc. Upon the closing of the Pro Farm Merger, Pro Farm Group, Inc. became a wholly owned subsidiary of Bioceres and each share of Pro Farm Group, Inc. common stock was exchanged for our ordinary shares at a fixed exchange ratio of 0.088.

Pro Farm Group, Inc. leads the movement to environmentally sustainable farming practices through the discovery, development and sale of innovative biological products for crop protection, crop health and crop nutrition. The company’s commercial products are sold globally and supported by more than 343 patents and patent applications. Pro Farm Group, Inc. develops novel, environmentally sound solutions for agriculture using proprietary technologies to isolate and screen naturally occurring microorganisms and plant extracts.

The combined company has a diverse customer base, product portfolio and geographic reach across a wide range of crops, positioned to serve the massive market opportunity emerging from the bio-reduction and replacement of chemical ag inputs. The merger combines our expertise in bionutrition and seed care products with Pro Farm Group’s leadership in the development of biological crop protection and plant health solutions, creating a global leader in the development and commercialization of sustainable agricultural solutions.

The consideration of payment was measured at fair value, which was calculated as the sum of the acquisition-date fair values of the assets transferred, and the liabilities incurred.

Consideration of payment (amounts in thousands of dollars):

Shares issued

    

154,795

Assumed RSU & Stock options

 

1,620

Cash payment

 

29

Total consideration

 

156,444

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Assets acquired and liabilities assumed (amounts in thousands of dollars):

Net assets incorporated

    

  

Cash and cash equivalents

 

4,402

Trade receivables

 

6,855

Other receivables

 

1,423

Inventories

 

11,183

Property, plant and equipment

 

12,607

Right of use assets, net

 

3,005

Intangible assets

 

17,766

Restricted cash

 

1,560

Other assets

 

683

Trade and other payables

 

(22,653)

Lease liabilities

 

(3,245)

Borrowings

 

(25,586)

Other liabilities

 

(857)

Revaluation of existing assets

 

  

Property, plant and equipment

 

494

Intangible assets

 

79,053

Deferred tax

 

(6,336)

Total net assets identified

 

80,354

Goodwill

 

76,090

Total consideration

 

156,444

Goodwill is not expected to be deductible for tax purposes.

The amounts of revenue and net profit of the acquiree since the merger date included in the consolidated statement of comprehensive income for the year ended June 30, 2023, were $ 42.3 million and $ 5.4 million, respectively.

The pro forma revenue and net profit of the combined entity for the year ended June 30, 2023 as though the date for the merger had been as of the beginning of the reporting period amount to $ 42.6 million and $ 3.1 million, respectively.

Syngenta Seedcare Agreement

On September 12, 2022, we entered into a 10-year agreement with Syngenta Crop Protection AG (“Syngenta”), pursuant to which Syngenta will be the exclusive global distributor of certain of Bioceres’ biological solutions for seed care applications (the “Agreement”). Products included within the scope of the agreement are the nitrogen-fixing Rhizobia seed treatment solutions (inoculants), and other biological seed and soil treatment solutions currently in the portfolio or pipeline of Rizobacter. Bioceres retains global rights for the use of products in HB4® crops; and, in the United States, Syngenta rights are non-exclusive for upstream applications. Pro Farm’s biological solutions are not included within the scope of the current Agreement.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The exclusive commercial collaboration is applicable for all countries, except for Argentina where both parties will continue to work under the existing framework. It has an effective date at the beginning of the 2023 calendar year, but implementation will be staggered. Bioceres will continue distributing its products in South Africa, Bolivia, Chile, Colombia, Paraguay and Uruguay during the calendar year 2023. For those countries, implementation will be in calendar year 2024, subject to regulatory clearances.

In consideration for the rights granted under the agreements to use Bioceres intellectual property as it exists at closing date, Syngenta made an upfront payment of $50 million to Bioceres on October 6th, 2022. Considering that the effective date of the agreement is January 2023 for most countries and 2024 for certain countries detailed above, we concluded that the upfront fee should be accrued and recognized as license revenue at a point in time, when Syngenta is able to use and benefit from it. Of the total upfront payment received, $32.9 million were recognized at the effective date of the agreement and the remaining $17.1 million are reported as of June 30, 2023, as deferred revenue and advances from customers and will be recognized mainly in January 2024 when Syngenta has full access to the entire target market. To determinate the type of license under IFRS 15, we took into consideration that Bioceres will not undertake any activities that significantly affects the intellectual property subject to the agreement. The fair values of the upfront payment allocated to the territories for which the agreement starts to be effective at the beginning of 2023 and 2024, respectively, were determined based on relative fair values of each territory. Bioceres also considered a variable consideration linked to certain obligations, but we concluded that it is highly unlikely that a significant reversal in the amount of cumulative revenue recognized will occur.

Concurrently with this Agreement, Rizobacter entered into a Supply Agreement with Syngenta, whereby it acts as the exclusive supplier of the products under the Agreement. The price of the products being sold under the Supply Agreement are set at fair market value. Syngenta establishes its own pricing policies and pays to Bioceres a royalty of an amount between 30% to 50% of gross profit, as defined in the agreement. The percentage of royalties varies depending on the geography and year.

The Agreement sets global minimum targets for profits to be received by Bioceres that amount to a total of $230 million for the life of the agreement. If Bioceres fails to receive the minimum profit targets set for any rolling two calendar year period, it will have the option to terminate Syngenta’s exclusivity. Syngenta may opt to retain exclusivity by compensating the shortfall in cash or other economic consideration. Syngenta will cover all operating expenses incurred in connection with the marketing and sale in exclusive territory.

Additionally, the agreement establishes a joint R&D program to accelerate the development and registration of Bioceres’ pipeline products and new solutions for seed treatment, foliar and other applications, globally. Funding of thus R&D program will be shared, with Syngenta contributing up to 70% of the investment. In those cases where Syngenta contribution corresponds to R&D services rendered by Bioceres, services are recognized as revenue. We concluded that this agreement falls within the provisions of IFRS 11, as a joint operation agreement, based on the contractual rights and obligations of each party. Bioceres recognizes its direct right to and share of any jointly held or incurred: assets, liabilities, revenues and expenses. At inception of the agreement, no impact was recognized, and expenses associated with such R&D program will be expensed as incurred.

The Agreement sets out a “Clawback” clause, by which in case of certain breaches of the Agreement or events described therein, Bioceres shall pay a penalty to Syngenta for an amount up to $30 million, at inception, that will decrease $3 million per year until extinction. We concluded that no provision shall be accrued as of the date of these financial statements, considering that there is no past obligations and the circumstances considered in the Agreement are entirely under Bioceres’ control.

Insumos Agroquímicos S.A. (“Insuagro”)

On April 9, 2021, as part of the reorganization process of the crop protection business segment, we acquired a controlling interest in Insuagro, an Argentine public company. The interest acquired is represented by a total of 11,022,000 shares, distributed as follows: (i) 2,749,390 ordinary, registered shares of AR$ 0.10 nominal value each and five votes per share, denominated Class A; and (ii) 8,272,610 ordinary, registered shares of Pesos 0.10 nominal value each and one vote per share, denominated Class B, jointly representing 50.1% of equity interest and 55.05% of voting interest. At closing, two Insuagro directors (of three total members) were replaced by two directors of Bioceres.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Acquiring control over Insuagro, we also acquired control over two SPEs. SPEs are financial trust on public offering, whose underlying assets are trade receivables from Insuagro (trade receivables securitization). Insuagro is the administrator of the receivables, acts as the collection agent and has agreed to replace bad accounts receivable. Certificates of Participation issued by each SPEs are owned by Insuagro.

The consideration for the acquisition was $0.282 per share in three annually installments, totaling an amount of $3.1 million (the “Fixed Price”). The Fixed Price may be increased up to 3.5x Adjusted EBITDA (as defined in the share exchange agreement) per share to be measured in each annual reporting period.

Fair value of the consideration of payment

Cash payment

    

200,000

Financed payment

 

2,625,335

Contingent payment

 

951,622

Total consideration

 

3,776,957

The consideration of payment was measured at fair value, which was calculated as the sum of the acquisition‑date fair values of the assets transferred, and the liabilities incurred. The fair values measured were based on discounting future cash flow using market discount rates. The difference between fair value and nominal value of consideration will be recognized as finance cost over the period the consideration will be paid.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Assets acquired, liabilities assumed, and non-controlling interest recognized.

Net assets incorporated

    

  

Cash and cash equivalents

 

555,804

Other financial assets

 

2,024,367

Trade receivables

 

17,536,888

Other receivables

 

419,877

Income and minimum presumed income taxes recoverable

 

117,229

Inventory

 

5,603,068

Deferred tax assets

 

106,952

Property, plant and equipment

 

1,662,516

Intangible assets

 

264,847

Trade and other payables

 

(17,311,906)

Borrowings

 

(5,928,748)

Employee benefits and social security

 

(201,472)

Deferred revenues and advances from customers

 

(301,017)

Revaluation of existing assets

 

  

Property, plant and equipment

 

289,529

Intangible assets

 

2,659,050

Deferred tax

 

(884,574)

Total net assets identified

 

6,612,410

Non-controlling interest

 

(3,305,543)

Goodwill

 

470,090

Total consideration

 

3,776,957

Goodwill is not expected to be deductible for tax purposes.

Non-controlling interest was measured at the present ownership instruments’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets.

The amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for year ended June 30, 2021, were $7.6 million and ($0.2) million, respectively. The revenue and profit or loss of the combined entity for year ended June 30, 2021 as though the acquisition date for the business combination had been as of the beginning of the annual reporting period amount to $233.3 million and ($4.6) million, respectively.

As Insuagro is a public company listed in Bolsas y Mercados Argentinos S.A. (“BYMA”), and in accordance with the Capital Markets Law of Argentina, we did a mandatory public offer for the acquisition of the remaining Class B Shares for the minority shareholders who did not participate in the sale purchase agreement aforementioned. The total of shares subject to the offer and outstanding was 3,750,348 Class B Shares. The offer price payable for each Class B Share was $0.297 per share (average trading value of the last 6 months). This consideration could be adjusted, if applicable, based on the Company’s Adjusted EBITDA in the same conditions mentioned before.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

On August 2, 2021, the mandatory offer was completed, and we bought 2.467.990 shares. Consideration of payment was $0.7 million in cash and $0.26 million financed as a conditional payment. The Group has recognized in equity the difference between the amount by which the non-controlling interests were incorporated, and the fair value of the consideration paid.

As of June 30, 2023, we owned 13,489,990 shares of Insuagro, which represent 61.32% of the share capital and 61.22% of the votes.

On August 31, 2022 and based on the adjusted EBITDA measured for the year ended June 30, 2022, the Fixed Price was increased up to $0.965 per share.

Moolec Science Ltd

On March 16, 2021, we acquired a 6% ownership interest, represented by 2,919,715 ordinary shares, in Moolec Science Ltd. (“Moolec”), a United Kingdom Molecular Farming company pursuing a hybrid concept between plant and cell-based technologies for the production of animal-free food solutions. Moolec has developed and fully de-regulated the world’s first bovine protein derived from modified safflower grain, a patented technology branded under the SPC name. In consideration for the acquisition, Bioceres transferred to Moolec the license to use and commercialize GLA/ARA safflower patents (Note 7.8).

On December 28, 2022, Bioceres has contributed all of its ownership in Moolec Science Limited to Moolec Science S.A. (“Moolec Science”) in exchange of 1,560,000 ordinary shares. Our total ownership in Moolec Science reaches 1,860,000 ordinary shares. Moolec Science SA (Nasdaq: MLEC) quote as of June 30, 2023 was $3.68 per share.

Verdeca and other intangibles assets

On November 12, 2020 we acquired from Arcadia the remaining ownership interest in Verdeca, a joint agreement formed by Bioceres and Arcadia in 2012 to develop second generation biotechnologies for soybean and to globally commercialize the HB4 Soy technology.

As part of the transaction, Bioceres has gained full access to and control of Verdeca´s vetted soybean library of gene-edited materials used to develop new quality and productivity traits for this crop, as well as exclusive rights to all Arcadia technologies that are applicable to soybean and in-licensing rights to Arcadia’s safflower and wheat traits and the related brands.

The complementary portfolio of materials being licensed includes wheat varieties that produce flour with 65% less gluten, ten times the dietary fiber content of conventional wheat flours, and oxidative stability, which extends the shelf life of whole flours and food products produced with these flours. In addition, these flours produce breads and other foods that are substantially equivalent in taste and all other aspects to conventional wheat.

In consideration for the acquisition of the above-mentioned rights and assets, Bioceres paid Arcadia at the closing of the transaction $5 million in cash and $15 million in equity consisting of 1,875,000 Bioceres common shares. Bioceres has relied on the exemption from the registration requirements of the Securities Act of 1933 under Section 4(a)(2) thereof, for a transaction by an issuer not involving any public offering. Bioceres will also pay Arcadia $2 million subject to Verdeca obtaining Chinese import clearance for HB4 Soy or achieving penetration of this technology in a minimum number of planted hectares. These payments do not include $1 million due to Arcadia post-closing as a reimbursement of costs associated with the transaction.

On April 22, 2022, Verdeca obtained the Chinese import clearance for HB4 and Bioceres has already paid the contingent payment mentioned before.

Following the transaction Bioceres agreed with Arcadia to make royalty payments equivalent to 6% of the net HB4 Soy technology revenues realized by Verdeca and capped at a maximum $10 million aggregate amount of royalty payments and a royalty payment equivalent to 25% of the net wheat technology revenues resulting from the in-licensed materials.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

7.    INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

7.1.  Cash and cash equivalents

    

06/30/2023

    

06/30/2022

    

06/30/2021

Cash at bank and on hand

48,129,194

32,912,886

28,327,569

Money market funds

562,380

7,718,544

 

48,129,194

 

33,475,266

 

36,046,113

7.2.  Other financial assets

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current

 

  

 

  

  

Restricted short-term deposits

 

212,703

 

265,123

425,976

US Treasury bills

9,163,298

7,885,937

Mutual funds

1,596,539

2,913,519

Other investments

 

1,162,480

 

2,222,491

2,849,485

 

12,135,020

 

5,401,133

11,161,398

 

06/30/2023

    

06/30/2022

    

06/30/2021

Non-current

 

  

 

  

 

  

Shares of Bioceres S.A.

 

444,635

 

444,870

 

355,251

Other investments

 

274

 

174,971

 

742,211

 

444,909

 

619,841

 

1,097,462

7.3.

Trade receivables

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current

Trade debtors

160,269,233

111,950,965

87,709,287

Allowance for impairment of trade debtors

 

(7,425,604)

 

(7,142,252)

 

(5,858,503)

Shareholders and other related parties (Note 17)

 

 

640,258

 

Allowance for credit notes to be issued

 

(3,694,019)

 

(1,961,463)

 

(2,987,398)

Trade debtors - Joint ventures and associates (Note 17)

 

865,627

 

22,429

 

221,048

Deferred checks

 

7,991,237

 

8,242,373

 

9,699,738

 

158,006,474

 

111,752,310

 

88,784,172

06/30/2023

    

06/30/2022

    

06/30/2021

Non-current

Trade debtors

200,412

135,739

200,412

135,739

The book value is reasonably approximate to the fair value given its short-term nature.

Variations in the allowance for uncollectible trade receivables are reported in Note 7.17.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

7.4.

Other receivables

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current

 

  

 

  

 

  

Taxes

 

6,113,764

 

9,071,643

 

6,048,533

Receivables for PP&E sales

 

156,423

 

1,734,281

 

Shareholders and other related parties (Note 17)

 

3,792,429

 

1,182

 

1,547

Other receivables - Parents companies and related parties to Parents (Note 17)

 

 

 

770,549

Other receivables - Joint ventures and associates (Note 17)

 

6,104,219

 

2,987,765

 

2,219,863

Prepayments to suppliers

 

10,956,831

 

4,648,164

 

1,646,614

Prepayments to suppliers - Shareholders and other related parties (Note 17)

 

 

 

132,625

Reimbursements over exports

 

10,558

 

10,549

 

10,547

Prepaid expenses and other receivables

 

1,302,221

 

1,110

 

1,021

Loans receivables

 

 

230,000

 

230,000

Miscellaneous

388,553

642,890

92,406

 

28,824,998

 

19,327,584

 

11,153,705

    

 06/30/2023

    

 06/30/2022

    

 06/30/2021

Non-current

 

  

 

  

 

  

Taxes

 

873,699

 

218,159

 

862,771

Reimbursements over exports

 

1,290,227

 

2,036,040

 

1,680,371

Loans receivables

230,000

Miscellaneous

 

152,315

 

 

 

2,546,241

 

2,254,199

 

2,543,142

The book value of financial instruments in this note is reasonable.

7.5.

Inventories

    

06/30/2023

    

06/30/2022

    

06/30/2021

Seeds

 

1,542,159

 

1,183,915

 

404,774

Resale products

 

58,544,931

 

35,080,737

 

21,368,521

Manufactured products

25,881,761

21,725,042

10,902,683

Goods in transit

 

3,620,606

 

4,340,232

 

1,169,303

Supplies

 

24,893,187

 

17,534,434

 

6,320,594

Agricultural products

 

28,436,830

 

47,284,512

 

21,984,626

Allowance for obsolescence

(2,492,499)

(1,104,750)

(1,112,950)

 

140,426,975

 

126,044,122

 

61,037,551

Net of agricultural products

111,990,145

78,759,610

39,052,925

The roll-forward of allowance for obsolescence is in Note 7.17. Inventories recognized as an expense during the years ended June 30, 2023, 2022 and 2021 amounted to $212.2 million, $190.3 million, and $102.4 million, respectively. Those expenses were included in cost of sales.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

7.6.Biological assets

Changes in Biological assets:

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the year

 

 

 

44,413

 

12,900

 

 

57,313

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

147,553

 

55,348

 

191,481

 

159,996

 

56,176

 

610,554

Costs incurred during the year

 

986,505

 

721,294

 

477,102

 

185,360

 

83,651

 

2,453,912

Decrease due to harvest/disposals

 

(1,134,058)

 

(776,642)

 

(625,211)

 

(299,199)

 

(139,827)

 

(2,974,937)

Year ended June 30, 2023

 

 

 

87,785

 

59,057

 

 

146,842

    

Soybean

    

Corn

    

Wheat

    

Barley

    

Sunflower

    

Total

Beginning of the year

 

54,162

 

27,646

 

2,230,959

 

3,071

 

 

2,315,838

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

3,539,061

 

1,088,089

 

1,601,002

 

128,836

 

31,042

 

6,388,030

Costs incurred during the year

 

10,888,076

 

756,821

 

20,623,599

 

83,356

 

31,812

 

32,383,664

Exchange differences

 

122,077

 

6,996

 

564,649

 

776

 

296

 

694,794

Decrease due to harvest

 

(14,603,376)

 

(1,879,552)

 

(24,975,796)

 

(203,139)

 

(63,150)

 

(41,725,013)

Year ended June 30, 2022

 

 

 

44,413

 

12,900

 

 

57,313

    

Soybean

    

Corn

    

Wheat

    

Barley

    

HB4 Soy

    

HB4 Wheat

    

Total

Beginning of the year

 

105,101

 

271,754

 

45,639

 

34,050

 

 

509,184

 

965,728

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

981,551

 

250,443

 

284,903

 

35,847

 

741,799

 

531,712

 

2,826,255

Costs incurred during the year

 

252,504

 

417,586

 

241,610

 

37,115

 

17,716,018

 

7,053,929

 

25,718,762

Exchange differences

 

(113,718)

 

(153,795)

 

(65,797)

 

(16,876)

 

(2,823,643)

 

(1,153,734)

 

(4,327,563)

Decrease due to harvest

 

(1,171,276)

 

(758,342)

 

(484,044)

 

(87,065)

 

(15,634,174)

 

(4,732,443)

 

(22,867,344)

Year ended June 30, 2021

 

54,162

 

27,646

 

22,311

 

3,071

 

 

2,208,648

 

2,315,838

7.7.Property, plant and equipment

Property, plant and equipment as of June 30, 2023, 2022 and 2021, included the following:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Gross carrying amount

 

93,634,779

 

71,521,454

 

63,974,402

Accumulated depreciation

 

(25,780,944)

 

(21,613,129)

 

(16,019,806)

Net carrying amount

 

67,853,835

 

49,908,325

 

47,954,596

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Net carrying amount for each class of assets is as follows:

Net carrying

Net carrying

Net carrying

 amount

 amount

 amount

Class

    

06/30/2023

    

06/30/2022

    

06/30/2021

Office equipment

263,892

269,538

288,920

Vehicles

2,032,853

2,665,074

1,835,634

Equipment and computer software

 

174,399

 

231,676

 

67,105

Fixtures and fittings

 

2,862,949

 

3,546,919

 

2,967,431

Machinery and equipment

 

14,463,756

 

5,811,960

 

5,125,728

Land and buildings

 

36,144,792

 

34,240,384

 

35,674,513

Buildings in progress

 

11,911,194

 

3,142,774

 

1,995,265

Total

 

67,853,835

 

49,908,325

 

47,954,596

1.   Gross carrying amount as of June 30, 2023 is as follows

Gross carrying amount

Additions

As of the

from

Foreign

beginning

business

currency

As of the end

Class

    

of the year

    

Additions

    

combination

    

Disposals

    

Revaluation

    

translation

    

of the year

Office equipment

908,004

57,835

(4,235)

6,484

968,088

Vehicles

5,261,979

353,886

(130,583)

7,037

5,492,319

Equipment and computer software

925,349

90,055

12,469

(64,648)

11,284

974,509

Fixtures and fittings

 

7,606,389

 

47,444

 

5,379

 

 

 

4,687

 

7,663,899

Machinery and equipment

 

13,017,830

 

3,534,130

 

7,047,496

 

(195,327)

 

 

108,918

 

23,513,047

Land and buildings

 

40,659,129

 

4,100

 

4,750,136

 

 

(2,394,269)

 

92,627

 

43,111,723

Buildings in progress

 

3,142,774

 

7,198,309

 

1,285,092

 

 

 

285,019

 

11,911,194

Total

 

71,521,454

 

11,285,759

 

13,100,572

 

(394,793)

 

(2,394,269)

 

516,056

 

93,634,779

2.   Accumulated depreciation as of June 30, 2023 is as follows:

Depreciation

Accumulated 

as of the 

Foreign 

Accumulated 

beginning of 

currency 

as of the end 

Class

    

the year

    

Disposals

    

Of the year

    

translation

    

Revaluation

    

of the year

Office equipment

 

638,466

 

(3,715)

 

67,711

 

1,734

 

 

704,196

Vehicles

 

2,596,905

 

(110,323)

 

959,879

 

13,005

 

 

3,459,466

Equipment and computer software

 

693,673

 

(44,301)

 

141,839

 

8,899

 

 

800,110

Fixtures and fittings

 

4,059,470

 

 

737,816

 

3,664

 

 

4,800,950

Machinery and equipment

 

7,205,870

 

(173,690)

 

1,988,931

 

28,180

 

 

9,049,291

Land and buildings

 

6,418,745

 

 

937,098

 

19,551

 

(408,463)

 

6,966,931

Total

 

21,613,129

 

(332,029)

 

4,833,274

 

75,033

 

(408,463)

 

25,780,944

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

3.   Gross carrying amount as of June 30, 2022 is as follows:

Gross carrying amount

As of the

Foreign

beginning

currency

As of the end

Class

    

of the year

    

Additions

    

Transfers

    

Disposals

    

translation

    

Revaluation

    

of the year

Office equipment

762,825

35,039

110,140

908,004

Vehicles

3,512,217

1,113,557

8,238

(233,674)

861,641

5,261,979

Equipment and computer software

592,126

235,216

(59,016)

157,023

925,349

Fixtures and fittings

5,637,943

 

397,628

(13)

 

1,570,831

 

 

7,606,389

Machinery and equipment

 

9,987,811

 

656,043

 

86,945

 

(46,303)

 

2,333,334

 

 

13,017,830

Land and buildings

 

41,486,215

 

 

188,222

 

(1,345,352)

 

9,458,810

 

(9,128,766)

 

40,659,129

Buildings in progress

 

1,995,265

 

1,418,935

 

(681,033)

 

(427,093)

 

836,700

 

 

3,142,774

Total

 

63,974,402

 

3,458,790

 

 

(2,111,451)

 

15,328,479

 

(9,128,766)

 

71,521,454

4.   Accumulated depreciation as of June 30, 2022 is as follows:

Depreciation

Accumulated

as of the

Foreign

Accumulated

beginning of

currency

as of the end 

Class

    

the year

    

Disposals

    

Of the year

    

 translation

    

Revaluation

    

of the year

Office equipment

473,905

 

55,420

 

109,141

 

 

638,466

Vehicles

1,676,583

(211,024)

 

956,409

 

174,937

 

 

2,596,905

Equipment and computer software

525,021

(58,667)

 

136,708

 

90,611

 

 

693,673

Fixtures and fittings

2,670,512

 

728,528

 

660,430

 

 

4,059,470

Machinery and equipment

 

4,862,083

 

(5,016)

 

1,169,606

 

1,179,197

 

 

7,205,870

Land and buildings

 

5,811,702

 

 

722,334

 

1,453,483

 

(1,568,774)

 

6,418,745

Total

 

16,019,806

 

(274,707)

 

3,769,005

 

3,667,799

 

(1,568,774)

 

21,613,129

5.   Gross carrying amount as of June 30, 2021 is as follows:

Gross carrying amount

Additions

As of the

from

Foreign

beginning

business

currency

As of the

Class

    

of year

    

Additions

    

combination

    

Transfers

    

Disposals

    

translation

    

Revaluation

    

end of year

Office equipment

579,882

66,331

5,491

(5,622)

116,743

762,825

Vehicles

2,977,542

987,101

466,024

(1,045,656)

127,206

3,512,217

Equipment and computer software

465,679

66,263

13,952

46,232

592,126

Fixtures and fittings

5,480,431

50,976

85,490

21,046

5,637,943

Machinery and equipment

 

9,054,701

 

604,307

 

 

(10,240)

 

339,043

 

 

9,987,811

Land and buildings

 

34,698,618

 

 

1,466,578

2,517,158

 

 

4,022,972

 

(1,219,111)

 

41,486,215

Buildings in progress

 

1,270,539

 

1,030,847

 

(438,492)

 

 

132,371

 

 

1,995,265

Total

 

54,527,392

 

2,805,825

 

1,952,045

2,164,156

 

(1,061,518)

 

4,805,613

 

(1,219,111)

 

63,974,402

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

6.   Accumulated depreciation as of June 30, 2021 is as follows:

Depreciation

Accumulated

as of the

Foreign

Accumulated

beginning of

Disposals/

currency

as of the end 

Class

    

year

    

Transfers

    

Of the year

    

 translation

    

Revaluation

    

of year

Office equipment

391,602

(3,265)

45,174

40,394

473,905

Vehicles

1,828,087

(974,102)

689,273

133,325

1,676,583

Equipment and computer software

433,231

50,949

40,841

525,021

Fixtures and fittings

 

1,801,356

683,537

185,619

2,670,512

Machinery and equipment

 

3,605,468

 

(10,239)

 

898,522

 

368,332

 

 

4,862,083

Land and buildings

 

4,952,542

 

 

681,084

 

517,991

 

(339,915)

 

5,811,702

Total

 

13,012,286

 

(987,606)

 

3,048,539

 

1,286,502

 

(339,915)

 

16,019,806

The depreciation charge is included in Notes 8.3 and 8.4.The Group has no commitments to purchase property, plant and equipment items.

A detail of restricted assets is provided in Note 20.

Revaluation of property, plant and equipment

The Group updates frequently their assessment of the fair value of its land and buildings taking into account the most recent independent valuations and market data. Valuations were performed as of June 30, 2023, 2022 and 2021. Management determined the property, plant and equipment’s value within a range of reasonable fair value estimates.

All resulting fair value estimates for properties are included in level 2 or 3 depending on the methodology used.

The following are the carrying amounts that would have been recognized if land and building were stated at cost.

Cost value

Class of property

    

06/30/2023

    

06/30/2022

    

06/30/2021

Land and buildings

 

21,161,294

 

20,661,443

 

17,937,729

7.8.

Intangible assets

Intangible assets as of June 30, 2023, 2022 and 2021 included the following:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Gross carrying amount

 

202,306,618

 

94,229,557

 

78,019,203

Accumulated amortization

 

(28,522,662)

 

(17,524,688)

 

(10,676,841)

Net carrying amount

 

173,783,956

 

76,704,869

 

67,342,362

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Net carrying amount of each class of intangible assets is as follows:

Net carrying

Net carrying

Net carrying

amount

amount

amount

Class

    

06/30/2023

    

06/30/2022

    

06/30/2021

Seed and integrated products

 

  

 

  

 

  

HB4 soy and breeding program

 

31,679,681

 

29,802,534

 

27,611,142

Integrated seed products

 

2,841,008

 

3,137,158

 

2,558,220

Crop nutrition

 

 

 

Microbiological products

 

49,508,801

 

5,792,348

 

3,996,657

Other intangible assets

 

 

 

Trademarks and patents

 

59,760,753

 

8,267,041

 

6,923,256

Software

 

1,987,690

 

2,167,985

 

1,849,041

Customer loyalty

 

23,006,023

 

22,537,803

 

19,404,046

RG/RS/OX Wheat

5,000,000

5,000,000

5,000,000

Total

 

173,783,956

 

76,704,869

 

67,342,362

1.     Gross carrying amount as of June 30, 2023 is as follows:

Gross carrying amount

As of the

Additions from

Foreign

beginning of

business

currency

As of the end

Class

    

the year

    

Additions

    

combination

    

translation

    

of the year

Seed and integrated products

  

  

  

  

  

HB4 soy and breeding program

31,371,088

3,587,337

34,958,425

Integrated seed products

3,181,155

38,653

3,219,808

Crop nutrition

 

 

 

 

 

Microbiological products

 

8,855,421

 

7,165,710

 

39,613,280

 

10,617

 

55,645,028

Other intangible assets

 

 

 

 

 

Trademarks and patents

 

12,183,045

 

49,748

 

55,420,441

 

 

67,653,234

Software

 

5,176,373

 

399,925

 

 

6,113

 

5,582,411

Customer loyalty

 

28,462,475

 

 

1,785,237

 

 

30,247,712

RG/RS/OX Wheat

 

5,000,000

 

 

 

 

5,000,000

Total

 

94,229,557

 

11,202,720

 

96,818,958

 

55,383

 

202,306,618

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

2.      Accumulated amortization as of June 30, 2023 is as follows:

Amortization

Accumulated

as of

Accumulated

beginning of

Foreign currency

as of the end

Class

    

the year

    

Of the year

    

translation

    

of the year

Seed and integrated products

HB4 soy and breeding program

1,568,554

1,710,190

3,278,744

Integrated seed products

43,997

332,531

2,272

378,800

Crop nutrition

Microbiological products

3,063,073

3,073,154

6,136,227

Other intangible assets

Trademarks and patents

 

3,916,004

 

3,976,477

 

 

7,892,481

Software

 

3,008,388

 

582,064

 

4,269

 

3,594,721

Customer loyalty

 

5,924,672

 

1,317,017

 

 

7,241,689

Total

 

17,524,688

 

10,991,433

 

6,541

 

28,522,662

3.     Gross carrying amount as of June 30, 2022 is as follows:

Gross carrying amount

As of the

Foreign

beginning of

currency

As of the end

Class

    

the year

    

Additions

    

translation

    

of the year

Seed and integrated products

  

  

  

  

HB4 soy and breeding program

27,611,142

3,759,946

31,371,088

Integrated seed products

2,558,220

622,935

3,181,155

Crop nutrition

 

 

 

 

Microbiological products

 

6,037,680

 

1,389,738

 

1,428,003

 

8,855,421

Other intangible assets

 

 

 

 

Trademarks and patents

 

9,824,171

 

 

2,358,874

 

12,183,045

Software

 

3,784,593

 

389,039

 

1,002,741

 

5,176,373

Customer loyalty

 

23,203,397

 

 

5,259,078

 

28,462,475

RG/RS/OX Wheat

 

5,000,000

 

 

 

5,000,000

Total

 

78,019,203

 

5,538,723

 

10,671,631

 

94,229,557

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

4.      Accumulated amortization as of June 30, 2022 is as follows:

Amortization

Accumulated

as of

Accumulated

beginning of

Foreign currency

as of the end

Class

    

the year

    

Of the year

    

translation

    

of the year

Seed and integrated products

HB4 soy and breeding program

1,568,554

1,568,554

Integrated seed products

43,997

43,997

Crop nutrition

Microbiological products

2,041,023

505,133

516,917

3,063,073

Other intangible assets

Trademarks and patents

 

2,900,915

 

277,990

 

737,099

 

3,916,004

Software

 

1,935,552

 

591,077

 

481,759

 

3,008,388

Customer loyalty

 

3,799,351

 

1,174,641

 

950,680

 

5,924,672

Total

 

10,676,841

 

4,161,392

 

2,686,455

 

17,524,688

5.     Gross carrying amount as of June 30, 2021 is as follows:

Gross carrying amount

Additions

As of the

from

Foreign

beginning of

business

Transfers /

currency

As of the 

Class

    

year

    

Additions

    

combination

    

Disposals

    

translation

    

end of year

Seed and integrated products

  

  

  

  

HB4 soy and breeding program (1)

7,345,923

20,471,002

(205,783)

27,611,142

Integrated seed products

2,296,955

261,265

2,558,220

Crop nutrition

  

  

  

  

  

  

Microbiological products

 

3,867,593

 

1,791,008

 

(51,716)

 

430,795

 

6,037,680

Other intangible assets

 

  

 

  

 

  

  

 

  

 

  

Trademarks and patents

 

8,432,746

 

4,834

 

499,329

 

887,262

 

9,824,171

Software

 

2,088,929

 

2,205,796

 

(711,441)

 

201,309

 

3,784,593

Customer loyalty

18,800,691

2,424,568

1,978,138

23,203,397

GLA/ARA safflower

2,931,699

(2,931,699)

RG/RS/OX Wheat

 

 

5,000,000

 

 

 

5,000,000

Total

 

42,832,837

 

32,404,339

 

2,923,897

(3,900,639)

 

3,758,769

 

78,019,203


(1)

Of the total additions, $18.4 million are associated with Arcadia’s transaction mentioned in Note 6.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

6.     Accumulated amortization as of June 30, 2021 is as follows:

Amortization

Accumulated

as of

Foreign

Accumulated

beginning of

currency

as of the end of

Class

    

the year

    

Of the year

    

translation

    

the year

Crop nutrition

 

  

  

  

  

Microbiological products

 

1,363,962

523,992

153,069

2,041,023

Other intangible assets

 

  

  

  

  

Trademarks and patents

 

2,057,964

626,420

216,531

2,900,915

Software

 

1,401,964

 

396,207

 

137,381

 

1,935,552

Customer loyalty

 

2,675,483

 

842,363

 

281,505

 

3,799,351

Total

 

7,499,373

 

2,388,982

 

788,486

 

10,676,841

The amortization charge is included in Notes 8.3 and 8.4.

There are no intangibles assets whose use has been restricted or which have been delivered as a guarantee. The Group has not assumed any commitments to acquire new intangibles.

Estimates

There is an inherent material uncertainty related to management’s estimation of the ability of the Group to recover the carrying amounts of internally generated intangible assets related to biotechnology projects because it is dependent upon Group`s ability to raise sufficient funds to complete the projects development, the future outcome of the regulatory process, and the timing and amount of the future cash flows generated by the projects, among other future events.

Management’s estimations about the demonstrability of the recognition criteria for these assets and the subsequent recoverability represent the best estimate that can be made based on all the available evidence, existing facts and circumstances and using reasonable and supportable assumptions in cash flow projections. Therefore, the Consolidated financial statements do not include any adjustments that would result if the Group were unable to recover the carrying amount of the above-mentioned assets through the generation of enough future economic benefits.

7.9.

Goodwill

    

06/30/2023

    

06/30/2022

    

06/30/2021

Rizobacter Argentina S.A.

 

28,080,271

 

28,080,271

 

22,277,336

Bioceres Crops S.A.

 

7,523,322

 

7,523,324

 

6,003,780

Pro farm Group, Inc. (Note 6)

76,089,749

Insumos Agroquímicos S.A.

470,090

470,090

470,090

 

112,163,432

 

36,073,685

 

28,751,206

The Group is required to test whether goodwill has suffered any impairment on an annual basis. The recoverable amount is determined based on value in use calculations. The use of this method requires the estimation of future cash flows and the determination of a discount rate in order to calculate the present value of the cash flows.

Rizobacter CGU. This CGU is composed of all revenues collected through Rizobacter from the production and sale of proprietary and third-party products, both in the domestic and international markets. Additionally, Rizobacter generates revenue from the formulation, fragmentation and resale of third-party products.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Among the main groups of products are i) microbiological products (bio-inductors/inoculants, biological fertilizers and bio-controllers); ii) crop and seed protection (treatments, adjuvants, baits, stored grains and seed treatment); and iii) crop nutrition (fertilizers). Packs are generally a combination of a microbiological product (bio-inductors/inoculants) with a crop and seed protection product (treatments).

Bioceres Crops CGU. This CGU is composed of the expected revenues from the commercialization of intensive R&D products that previously were allocated on the equity participation.

Insuagro CGU. This CGU is composed of all revenues collected through Insuagro from the production and sale of proprietary and third-party products, both in the domestic markets.

Pro Farm Group Inc CGU. This CGU is composed of all revenues collected through Pro Farm from the production and sale of proprietary and third-party products, both in the domestic and international markets.

Management has made the estimates considering the cash flow projections projected by the management and third-party valuation reports on the assets, intangible assets and liabilities assumed. The key assumptions utilized are the following:

Key assumption

Management’s approach

Discount rate

The discount rate used ranges was 16.90% for Rizobacter and Bioceres Crops, 22% for Insuagro and 12.60 % for Pro Farm.

The weighted average cost of capital (“WACC”) rate has been estimated based on the market capital structure. For the cost of debt, the indebtedness cost of the CGUs was used.

For the cost of equity, the discount rate is estimated based on the Capital Asset Pricing Model (CAPM).

The value assigned is consistent with external sources of information.

Budgeted market share of joint ventures and other customers

The projected revenue from the products and services of the CGUs has been estimated by the management based on market penetration data for comparable products and technologies and on future expectations of foreseen economic and market conditions.

The value assigned is consistent with external sources of information.

Budgeted product prices

The prices estimated in the revenue projections are based on current and projected market prices for the products and services of the CGUs.

The value assigned is consistent with external sources of information.

Growth rate used to extrapolate future cash flow projections to terminal period

The growth rate used to extrapolate the future cash flow projections to terminal period is 2%.

The value assigned is consistent with external sources of information.

Management believes that any reasonably possible change in any of these key assumptions would not cause the aggregate carrying amount of the CGU to exceed its recoverable amount.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

7.10.

Investment properties

    

06/30/2023

    

06/30/2022

    

06/30/2021

Investment properties

 

3,589,749

 

 

 

3,589,749

 

 

On May 3, 2023, the Group acquired a property from a client as a collection of its commercial debt. To date, we have not determined its future use and therefore it was classified as investment property.

The book value of the investment property does not differ significantly from its fair value.

7.11.

Trade and other payables

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current

Trade creditors

 

104,211,238

 

94,653,017

 

51,389,515

Shareholders and other related parties (Note 17)

 

35,292

 

44,579

 

52,864

Trade creditors - Parent company (Note 17)

 

644,191

 

670,730

 

193,718

Trade creditors - Joint ventures and associates (Note 17)

 

41,402,594

 

29,082,325

 

17,669,027

Taxes

 

3,561,058

 

1,265,771

 

2,556,945

Miscellaneous

 

953,301

 

133,198

 

229,339

 

150,807,674

 

125,849,620

 

72,091,408

The trade and other payables include debts with grain producers. These debts represent payment obligations contracted by purchase contracts, which give the producer the right to set the price at any time between the delivery date and a future date. Those debts that are not fixed at closing are valued at their fair value and debts with a price set by the producer at their amortized cost.

The book value of financial instruments in this note is reasonable.

7.12.       Borrowings

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current

Bank overdrafts

 

 

 

32,838

Bank borrowings

 

61,303,952

 

48,305,535

 

33,684,287

Corporate bonds

 

35,547,510

 

12,845,934

 

24,742,752

Trust debt securities

 

7,296,506

 

6,492,733

 

3,470,448

Net loans payables- Parents companies and related parties to Parent (Note 17)

 

3,491,691

 

3,657,266

 

3,578,921

Subordinated loan

11,276,611

 

107,639,659

 

71,301,468

 

76,785,857

Non-current

 

 

 

Bank borrowings

 

10,663,266

 

9,912,901

 

4,161,827

Corporate bonds

 

50,007,680

 

61,264,268

 

37,826,641

Net loans payables- Parent companies and related parties to Parent (Note 17)

 

 

3,000,000

 

6,000,000

 

60,670,946

 

74,177,169

 

47,988,468

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The carrying value of some borrowings as of June 30, 2023 are measured at amortized cost differ from their fair value. The following fair values measured are based on discounted cash flows (Level 3) due to the use of unobservable inputs, including own credit risk.

06/30/2023

06/30/2022

06/30/2021

Amortized

Amortized

Amortized

    

cost

    

Fair value

    

cost

    

Fair value

    

cost

    

Fair value

Current

Bank borrowings

 

60,302,563

 

57,209,155

 

48,305,535

 

46,589,131

 

33,684,287

 

32,770,615

Corporate Bonds

 

35,547,510

 

34,725,828

 

12,845,934

 

12,467,941

 

24,742,752

 

24,085,087

Non-current

 

 

 

 

 

  

 

  

Bank borrowings

 

10,663,266

 

10,374,646

 

9,912,901

 

9,344,755

 

4,161,827

 

3,864,666

Corporate Bonds

 

50,007,680

 

47,014,542

 

61,264,268

 

56,550,746

 

37,826,641

 

32,656,097

7.13.   Secured Notes

Secured Guaranteed Notes

On August 5, 2022, the 25% of the outstanding capital of the convertible note that we had issued in 2020 and which the 75% was already converted into shares on March 16, 2022, were converted into 1.5 million shares. Bioceres has repurchased such shares for $24 million issuing the “The Secured Guaranteed Notes”.

The Secured Guaranteed Notes due 2026 mature 48 months after the issue date and bear interest at 9.0% from the issue date through 24 months after the issue date, 13.0% from 25 through 36 months after the issue date and 14.0% from 37 through 48 months after the issue date. Interest is payable semi-annually. The Secured Guaranteed Notes due 2026 have no conversion rights into our ordinary shares.

The carrying value the Secured Guaranteed Notes as of June 30, 2023 are measured at amortized cost. Its fair value based on discounted cash flows, using a fair interest rate, would amount to $25.1 million.

Secured Convertible Guaranteed Notes

On August 8, 2022, we issued the Secured Guaranteed Convertible Notes for a total principal amount of $55 million. The notes have a 4- year maturity and accrue interest at an annual interest rate of 9%, of which 5% is payable in cash and 4% in-kind. At any time up to maturity the note holders might opt to convert the outstanding principal amount into common shares of Bioceres at a strike price of $18 per share. The Company can repurchase the notes voluntarily 30 months after the issue date.

At inception, the fair value of the liability component of the Secured Convertible Guaranteed Notes was measured using a discount rate of 13.57%.

The carrying value the Secured Convertible Guaranteed Notes as of June 30, 2023 are measured at amortized cost. Its fair value based on discounted cash flows, using a fair interest rate, would amount to $51.9 million.

Under the terms of the Secured Convertible Guaranteed Notes, the Group is in compliance with covenants.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

7.14.   Employee benefits and social security

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current

Salaries, accrued incentives, vacations and social security

 

9,388,639

 

7,337,774

 

2,341,351

Key management personnel (Note 17)

 

218,068

 

281,347

 

2,338,727

 

9,606,707

 

7,619,121

 

4,680,078

7.15.   Deferred revenue and advances from customers

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current

Advances from customers

 

9,216,032

 

5,895,313

 

6,277,313

Deferred revenue (Note 6)

15,659,630

24,875,662

5,895,313

6,277,313

Non-current

Advances from customers

620,893

Deferred revenue (Note 6)

1,436,912

 

2,057,805

 

 

7.16.Provisions

    

06/30/2023

    

06/30/2022

    

06/30/2021

Provisions for contingencies

 

891,769

 

603,022

 

449,847

 

891,769

 

603,022

 

449,847

The Group has recorded a provision for probable administrative, judicial and out-of-court proceedings that could arise in the ordinary course of business, based on a prudent criterion according to its professional advisors and on Management’s assessment of the best estimate of the amount of possible claims. These potential claims are not likely to have a material impact on the results of the Group’s operations, its cash flow or financial position.

Management considers that the objective evidence is not enough to determine the date of the eventual cash outflow due to a lack of experience in any similar cases. However, the provision was classified under current or non-current liabilities, applying the best prudent criterion based on Management’s estimates.

There are no expected reimbursements related to the provisions.

The roll forward of the provision is in Note 7.17.

In order to assess the need for provisions and disclosures in its consolidated financial statements, Management considers the following factors: (i) nature of the claim and potential level of damages in the jurisdiction in which the claim has been brought; (ii) the progress of the eventual case; (iii) the opinions or views of tax and legal advisers; (iv) experience in similar cases; and (v) any decision of the Group`s management as to how it will respond to the eventual claim.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

7.17.Changes in allowances and provisions

Additions

Currency

from business

Uses and

conversion

Item

    

06/30/2022

    

Additions

    

combination

    

reversals

    

difference

    

06/30/2023

DEDUCTED FROM ASSETS

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

Allowance for impairment of trade debtors

 

(7,142,252)

 

(1,327,385)

 

 

1,797,648

 

(753,615)

 

(7,425,604)

Allowance for obsolescence

 

(1,104,750)

 

(1,066,777)

 

(531,232)

 

690,503

 

(480,243)

 

(2,492,499)

 

 

 

 

 

 

Total deducted from assets

 

(8,247,002)

 

(2,394,162)

 

(531,232)

 

2,488,151

 

(1,233,858)

 

(9,918,103)

 

 

 

 

 

 

INCLUDED IN LIABILITIES

 

 

 

 

 

 

 

 

 

 

 

 

Provisions for contingencies

 

(603,022)

 

(221,008)

 

(393,073)

 

 

325,334

 

(891,769)

 

 

 

 

 

 

Total included in liabilities

 

(603,022)

 

(221,008)

 

(393,073)

 

 

325,334

 

(891,769)

 

 

 

 

 

 

Total

 

(8,850,024)

 

(2,615,170)

 

(924,305)

 

2,488,151

 

(908,524)

 

(10,809,872)

Currency

Uses and

conversion

Item

    

06/30/2021

    

Additions

    

reversals

    

difference

    

06/30/2022

DEDUCTED FROM ASSETS

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

 

  

Allowance for impairment of trade debtors

 

(5,858,503)

 

(1,598,042)

 

 

314,293

 

(7,142,252)

Allowance for obsolescence

 

(1,112,950)

 

(849,641)

 

270,032

 

587,809

 

(1,104,750)

 

 

 

 

 

Total deducted from assets

 

(6,971,453)

 

(2,447,683)

 

270,032

 

902,102

 

(8,247,002)

 

 

 

 

 

INCLUDED IN LIABILITIES

 

 

 

 

 

 

 

 

 

 

Provisions for contingencies

 

(449,847)

 

(292,732)

 

 

139,557

 

(603,022)

 

 

 

 

 

Total included in liabilities

 

(449,847)

 

(292,732)

 

 

139,557

 

(603,022)

 

 

 

 

 

Total

 

(7,421,300)

 

(2,740,415)

 

270,032

 

1,041,659

 

(8,850,024)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Additions

Currency

  

from business

Uses and

conversion

Item

    

06/30/2020

    

Additions

    

combination

    

reversals

    

difference

    

06/30/2021

DEDUCTED FROM ASSETS

 

  

 

  

 

  

 

  

 

  

 

 

  

 

  

 

  

 

  

 

  

 

Allowance for impairment of trade debtors

 

(3,886,832)

 

(698,741)

 

(852,926)

 

284,727

 

(704,731)

 

(5,858,503)

Allowance for impairment of related parties

 

(768)

 

 

 

565

 

203

 

Allowance for obsolescence

 

(1,107,870)

 

(643,530)

 

(8,850)

 

474,945

 

172,355

 

(1,112,950)

 

 

 

 

 

 

Total deducted from assets

 

(4,995,470)

 

(1,342,271)

 

(861,776)

 

760,237

 

(532,173)

 

(6,971,453)

 

 

 

 

 

 

INCLUDED IN LIABILITIES

 

 

 

 

 

 

 

 

 

 

 

 

Provisions for contingencies

 

(417,396)

 

(162,321)

 

 

3,503

 

126,367

 

(449,847)

 

 

 

 

 

 

Total included in liabilities

 

(417,396)

 

(162,321)

 

 

3,503

 

126,367

 

(449,847)

 

 

 

 

 

 

Total

 

(5,412,866)

 

(1,504,592)

 

(861,776)

 

763,740

 

(405,806)

 

(7,421,300)

8.    INFORMATION ABOUT COMPONENTS OF CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

8.1.   Revenue from contracts with customers

    

06/30/2023

    

06/30/2022

    

06/30/2021

Sale of goods and services

 

385,295,414

 

326,460,004

 

204,674,072

Royalties

 

1,247,567

 

1,995,584

 

2,023,548

Right of use licenses

32,903,458

 

419,446,439

 

328,455,588

 

206,697,620

Transactions of sales of goods and services with joint ventures and with shareholders and other related parties are reported in Note 17.

8.2.   Cost of sales

Item

    

06/30/2023

    

06/30/2022

    

06/30/2021

Inventories as of the beginning of the year

 

78,759,610

 

39,052,925

 

29,338,548

Business combination

11,182,602

5,611,918

Purchases of the year

 

233,471,036

 

229,990,487

 

112,084,246

Production costs

 

23,227,844

 

15,756,739

 

11,169,890

Foreign currency translation

 

806,106

 

2,323,554

 

(509,874)

Subtotal

 

347,447,198

 

287,123,705

 

157,694,728

Inventories as of the end of the year (*)

 

(111,990,145)

 

(78,759,610)

 

(39,052,925)

Cost of sales

 

235,457,053

 

208,364,095

 

118,641,803


(*) Net of agricultural products.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

8.3.   R&D classified by nature

    

Research

    

Research

    

Research

and

and

and

 

development

 

development

 

development

 

expenses

 

expenses

 

expenses

Item

 

06/30/2023

    

06/30/2022

    

06/30/2021

Amortization of intangible assets

 

4,804,768

 

2,348,778

 

1,138,720

Analysis and storage

52,660

Commissions and royalties

 

16,257

 

57,662

 

Import and export expenses

 

855

 

 

5,220

Depreciation of property, plant and equipment

577,785

438,010

454,575

Freight and haulage

 

17,429

 

 

2,335

Employee benefits and social securities

 

4,530,533

 

1,787,163

 

1,430,277

Maintenance

 

452,449

 

87,707

 

54,551

Energy and fuel

 

111,481

 

59,170

 

44,518

Supplies and materials

 

2,924,994

 

1,533,211

 

1,401,869

Mobility and travel

 

243,865

 

140,179

 

29,783

Impairment of R&D projects

51,716

Share-based incentives

 

136,754

 

48,934

 

Professional fees and outsourced services

660,887

197,289

235,443

Professional fees related parties

 

542,551

 

180,901

 

691,723

Office supplies

93,623

4,254

5,170

Information technology expenses

31,356

5,325

14,531

Insurance

 

78,673

 

12,541

 

24,439

Depreciation of leased assets

68,321

36,426

23,286

Miscellaneous

 

74

 

9,910

 

9,499

Total

 

15,345,315

 

6,947,460

 

5,617,655

    

06/30/2023

    

06/30/2022

    

06/30/2021

R&D capitalized (Note 7.8)

 

10,753,047

 

5,149,684

 

3,906,630

R&D profit and loss

 

15,345,315

 

6,947,460

 

5,617,655

Total

 

26,098,362

 

12,097,144

 

9,524,285

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

8.4.   Expenses classified by nature and function

    

    

Selling, general 

    

and 

administrative 

Total

Item

Production costs

expenses

06/30/2023

Amortization of intangible assets

 

173,032

 

6,013,633

 

6,186,665

Analysis and storage

4,496

700,671

705,167

Commissions and royalties

 

127,771

 

1,396,750

 

1,524,521

Import and export expenses

 

150,402

 

794,561

 

944,963

Depreciation of property, plant and equipment

 

2,161,236

 

2,094,253

 

4,255,489

Depreciation of leased assets

 

468,524

 

3,029,049

 

3,497,573

Impairment of receivables

 

 

1,327,385

 

1,327,385

Freight and haulage

 

2,427,296

 

9,645,962

 

12,073,258

Employee benefits and social securities

 

9,973,301

 

38,030,033

 

48,003,334

Maintenance

 

1,195,111

 

2,067,672

 

3,262,783

Energy and fuel

 

967,412

 

397,305

 

1,364,717

Supplies and materials

 

1,075,319

 

1,047,720

 

2,123,039

Mobility and travel

 

90,848

 

4,140,153

 

4,231,001

Publicity and advertising

 

2,528

 

5,668,569

 

5,671,097

Contingencies

 

 

221,008

 

221,008

Share-based incentives

 

 

3,278,354

 

3,278,354

Professional fees and outsourced services

 

2,629,567

 

13,498,757

 

16,128,324

Professional fees related parties

 

 

277,137

 

277,137

Office supplies and registrations fees

 

229,500

 

833,430

 

1,062,930

Insurance

 

230,388

 

3,006,387

 

3,236,775

Information technology expenses

 

11,556

 

3,087,945

 

3,099,501

Obsolescence

 

1,012,788

 

53,989

 

1,066,777

Taxes

 

255,227

 

11,533,391

 

11,788,618

Miscellaneous

 

41,542

 

858,633

 

900,175

Total

 

23,227,844

 

113,002,747

 

136,230,591

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

    

    

Selling,

    

 

 

general and

 

Production

 

administrative

Total

Item

costs

 

expenses

06/30/2022

Amortization of intangible assets

 

177,782

 

1,634,832

 

1,812,614

Commissions and royalties

 

165,013

 

1,661,984

 

1,826,997

Import and export expenses

 

241,301

 

843,383

 

1,084,684

Depreciation of property, plant and equipment

 

1,243,606

 

2,087,389

 

3,330,995

Depreciation of leased assets

 

249,230

 

971,882

 

1,221,112

Impairment of receivables

 

 

1,598,042

 

1,598,042

Freight and haulage

 

931,592

 

9,528,553

 

10,460,145

Employee benefits and social securities

 

7,750,363

 

22,980,983

 

30,731,346

Maintenance

 

929,600

 

1,499,107

 

2,428,707

Energy and fuel

 

555,066

 

53,146

 

608,212

Supplies and materials

 

773,873

 

2,103,877

 

2,877,750

Mobility and travel

 

60,326

 

2,399,260

 

2,459,586

Publicity and advertising

 

 

4,840,864

 

4,840,864

Contingencies

 

 

292,732

 

292,732

Share-based incentives

 

 

1,381,811

 

1,381,811

Professional fees and outsourced services

 

1,483,627

 

7,792,707

 

9,276,334

Professional fees related parties

 

 

389,714

 

389,714

Office supplies and registrations fees

 

197,033

 

776,542

 

973,575

Insurance

 

99,001

 

1,620,959

 

1,719,960

Information technology expenses

 

1,002

 

1,863,134

 

1,864,136

Obsolescence

 

849,641

 

 

849,641

Taxes

 

47,296

 

10,671,564

 

10,718,860

Miscellaneous

 

1,387

 

491,347

 

492,734

Total

 

15,756,739

 

77,483,812

 

93,240,551

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

    

    

Selling,

    

 

 

general and

 

Production

 

administrative

Total

Item

costs

 

expenses

06/30/2021

Amortization of intangible assets

 

 

1,250,262

 

1,250,262

Analysis and storage

 

23,417

 

123,168

 

146,585

Commissions and royalties

 

971,932

 

996,636

 

1,968,568

Import and export expenses

 

70,783

 

720,888

 

791,671

Depreciation of property, plant and equipment

 

1,274,206

 

1,319,758

 

2,593,964

Depreciation of leased assets

 

159,325

 

644,709

 

804,034

Impairment of receivables

 

 

560,931

 

560,931

Freight and haulage

 

488,683

 

3,894,696

 

4,383,379

Employee benefits and social securities

 

4,974,759

 

14,979,262

 

19,954,021

Maintenance

 

632,406

 

586,614

 

1,219,020

Energy and fuel

336,812

 

52,710

 

389,522

Supplies and materials

516,431

 

203,250

 

719,681

Mobility and travel

 

11,225

 

940,619

 

951,844

Publicity and advertising

 

 

2,518,286

 

2,518,286

Contingencies

 

 

158,818

 

158,818

Share-based incentives

 

 

1,655,135

 

1,655,135

Professional fees and outsourced services

 

787,462

 

7,668,043

 

8,455,505

Professional fees related parties

 

 

157,714

 

157,714

Office supplies and registrations fees

 

217,146

 

463,790

 

680,936

Insurance

 

79,272

 

993,738

 

1,073,010

Information technology expenses

441

 

1,347,374

 

1,347,815

Obsolescence

 

579,832

 

 

579,832

Taxes

 

44,228

 

6,001,292

 

6,045,520

Miscellaneous

 

1,530

 

364,208

 

365,738

Total

 

11,169,890

 

47,601,901

 

58,771,791

8.5.    Other income or expenses, net

    

06/30/2023

06/30/2022

06/30/2021

Net result from commercialization of agricultural products

 

174,122

 

(5,536,561)

 

(1,236,533)

Reimbursements for exports

 

 

615,840

 

127,923

Expenses recovery

 

79,274

 

616,975

 

210,472

Other income or expenses, net

 

831,496

 

1,023,526

 

618,779

 

1,084,892

 

(3,280,220)

 

(279,359)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

8.6.    Finance results

    

06/30/2023

    

06/30/2022

    

06/30/2021

Financial costs

    

Interest expenses with the Parents (Note 17)

 

(462,575)

(817,170)

(1,219,776)

Interest expenses

 

(20,767,168)

(14,135,820)

(17,702,770)

Financial commissions

 

(2,558,342)

(2,973,207)

(2,317,690)

 

(23,788,085)

(17,926,197)

(21,240,236)

Other financial results

Exchange differences generated by assets

 

(20,410,188)

33,661,590

22,161,855

Exchange differences generated by liabilities

 

10,890,789

(46,154,598)

(35,541,048)

Changes in fair value of financial assets or liabilities and other financial results

 

(2,209,036)

2,966,135

(5,057,589)

Net gain of inflation effect on monetary items

438,502

1,646,774

11,824,678

(11,289,933)

(7,880,099)

(6,612,104)

9.    TAXATION

The balances of income tax and minimum presumed income tax recoverable and payable are as follows:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current assets

 

  

 

  

 

  

Income tax

 

9,444,898

 

1,647,398

 

990,881

 

9,444,898

 

1,647,398

 

990,881

Non-current assets

 

 

 

  

Income tax

 

15,911

 

42,513

 

12,589

Minimum presumed income tax

 

375

 

1,899

 

 

16,286

 

44,412

 

12,589

    

06/30/2023

    

06/30/2022

    

06/30/2021

Liabilities

 

  

 

  

 

  

Income tax

 

509,034

 

7,538,764

 

7,452,891

 

509,034

 

7,538,764

 

7,452,891

The roll forward of net deferred tax as of June 30, 2023, 2022 and 2021 is as follows:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Beginning of the year deferred tax

(24,994,569)

(22,421,125)

(14,164,930)

Additions for business combination

(6,335,717)

(777,622)

Charge for the year

2,380,157

1,031,836

(4,257,912)

Charge to OCI

712,458

2,645,997

(1,388,022)

Conversion difference

(234,712)

(6,251,277)

(1,832,639)

Total net deferred tax

(28,472,383)

(24,994,569)

(22,421,125)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The roll forward of deferred tax assets and liabilities as of June 30, 2023, 2022 and 2021 are as follows:

    

    

    

    

    

    

Additions

Income

Balance

for business

tax

Charge

Conversion

Balance

Deferred tax assets

06/30/2022

combination

provision

to OCI

difference

30/06/2023

Tax Loss-Carry Forward

 

2,683,161

 

10,369,053

 

4,052,151

 

 

(402,582)

 

16,701,783

Changes in fair value of financial assets or liabilities

 

113,029

 

 

(108,217)

 

 

(1,705)

 

3,107

Trade receivables

 

91,604

 

 

70,748

 

 

192,389

 

354,741

Allowances

 

654,260

 

 

175,692

 

 

(33,346)

 

796,606

Royalties

 

525,057

 

 

200,979

 

 

(2,953)

 

723,083

Others

 

2,500,218

 

 

1,713,497

 

 

(3,280)

 

4,210,435

Total deferred tax assets

 

6,567,329

 

10,369,053

 

6,104,850

 

 

(251,477)

 

22,789,755

    

    

    

    

    

    

Additions

Income

Balance

for business

tax

Charge

Conversion

Balance

Deferred tax liabilities

06/30/2022

combination

provision

to OCI

difference

30/06/2023

Intangible assets

 

(13,664,699)

 

(16,601,120)

 

1,399,616

 

 

67,236

 

(28,798,967)

Property, plant and equipment depreciation

 

(14,190,560)

 

(103,650)

 

37,949

 

712,458

 

(76,348)

 

(13,620,151)

Inflation tax adjustment

 

(1,607,912)

 

 

1,015,276

 

 

25,877

 

(566,759)

Inventories

 

(1,538,310)

 

 

(4,441,468)

 

 

 

(5,979,778)

Government grants

 

(2,215)

 

 

2,215

 

 

 

Others financial assets

 

(402,390)

 

 

(1,748,016)

 

 

 

(2,150,406)

Right-of-use leased asset

 

(113,994)

 

 

(6,446)

 

 

 

(120,440)

Others

 

(41,818)

 

 

16,181

 

 

 

(25,637)

Total deferred tax liabilities

 

(31,561,898)

 

(16,704,770)

 

(3,724,693)

 

712,458

 

16,765

 

(51,262,138)

Net deferred tax

 

(24,994,569)

 

(6,335,717)

 

2,380,157

 

712,458

 

(234,712)

 

(28,472,383)

Transfer

from

Income

deferred

Balance

tax

tax

Charge

Conversion

Balance

Deferred tax assets

    

06/30/2021

    

provision

    

liabilities

    

to OCI

    

difference

    

06/30/2022

Tax Loss-Carry Forward

 

3,226,305

 

(553,702)

 

 

 

10,558

 

2,683,161

Changes in fair value of financial assets or liabilities

 

89,574

 

2,917

 

 

 

20,538

 

113,029

Trade receivables

 

609,913

 

(670,808)

 

 

 

152,499

 

91,604

Allowances

 

 

 

654,260

 

 

 

654,260

Royalties

 

485,426

 

(83,220)

 

 

 

122,851

 

525,057

Others

 

1,552,370

 

659,511

 

 

 

288,337

 

2,500,218

Total deferred tax assets

 

5,963,588

 

(645,302)

 

654,260

 

 

594,783

 

6,567,329

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Transfer

 

 

from

 

 

 

 

Income

 

deferred

 

Balance

 

tax

tax

 

Charge

Conversion

Balance

    

06/30/2021

    

provision

    

assets

    

to OCI

    

difference

    

06/30/2022

Intangible assets

 

(10,624,621)

 

(599,428)

 

 

 

(2,440,650)

 

(13,664,699)

Property, plant and equipment

 

(12,632,296)

 

(1,149,988)

 

 

2,645,997

 

(3,054,273)

 

(14,190,560)

Inflation tax adjustment

 

(2,682,172)

 

1,744,722

 

 

 

(670,462)

 

(1,607,912)

Allowances

 

(78,076)

 

687,155

 

(654,260)

 

 

45,181

 

Inventories

 

(1,821,524)

 

872,120

 

 

 

(588,906)

 

(1,538,310)

Biological assets

 

(229,296)

 

287,329

 

 

 

(58,033)

 

Government grants

 

(3,179)

 

1,768

 

 

 

(804)

 

(2,215)

Others financial assets

 

(276,800)

 

(55,050)

 

 

 

(70,540)

 

(402,390)

Right-of-use leased asset

 

(32,651)

 

(73,770)

 

 

 

(7,573)

 

(113,994)

Others

 

(4,098)

 

(37,720)

 

 

 

 

(41,818)

Total deferred tax liabilities

 

(28,384,713)

 

1,677,138

 

(654,260)

 

2,645,997

 

(6,846,060)

 

(31,561,898)

Net deferred tax

 

(22,421,125)

 

1,031,836

 

 

2,645,997

 

(6,251,277)

 

(24,994,569)

Transfer

from

Additions

Income

deferred

Balance

for business

tax

tax

Charge

Conversion

Balance

Deferred tax assets

    

06/30/2020

    

combination

    

provision

    

liabilities

    

to OCI

    

difference

    

06/30/2021

Tax Loss-Carry Forward

 

2,362,657

 

 

982,329

 

 

 

(118,681)

 

3,226,305

Changes in fair value of financial assets or liabilities

 

41,183

 

 

51,037

 

 

 

(2,646)

 

89,574

Trade receivables

 

1,068,054

 

 

138,438

 

 

 

(596,579)

 

609,913

Royalties

245,140

214,493

25,793

485,426

Right-of-use leased asset

5,424

(38,793)

32,651

718

Others

 

813,294

 

370,556

 

(427,433)

 

 

 

795,953

 

1,552,370

Total deferred tax assets

 

4,535,752

 

370,556

 

920,071

 

32,651

 

 

104,558

 

5,963,588

Transfer

 

 

 

from

 

 

 

 

Additions

 

Income

 

deferred

 

Balance

 

for business

tax

tax

 

Charge

Conversion

Balance

Deferred tax liabilities

    

06/30/2020

    

combination

    

provision

    

assets

    

to OCI

    

difference

    

06/30/2021

Intangible assets

 

(6,839,112)

 

(882,434)

 

(2,188,663)

 

 

 

(714,412)

 

(10,624,621)

Property, plant and equipment

 

(9,365,882)

 

(537,922)

 

(357,614)

 

 

(1,388,022)

 

(982,856)

 

(12,632,296)

Borrowings

 

(7,930)

 

 

8,797

 

 

 

(867)

 

Inflation tax adjustment

 

(2,032,078)

 

73,755

 

(527,654)

 

 

 

(196,195)

 

(2,682,172)

Allowances

(209,490)

201,969

(46,622)

(23,933)

(78,076)

Inventories

(237,258)

(3,546)

(1,561,687)

(19,033)

(1,821,524)

Biological assets

(229,296)

(229,296)

Government grants

(3,939)

1,174

(414)

(3,179)

Others financial assets

(277,841)

1,041

(276,800)

Right-of-use leased asset

(32,651)

(32,651)

Others

 

(4,993)

 

 

1,423

 

 

 

(528)

 

(4,098)

Total deferred tax liabilities

 

(18,700,682)

 

(1,148,178)

 

(5,177,983)

 

(32,651)

 

(1,388,022)

 

(1,937,197)

 

(28,384,713)

Net deferred tax

 

(14,164,930)

 

(777,622)

 

(4,257,912)

 

 

(1,388,022)

 

(1,832,639)

 

(22,421,125)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The following table provides a reconciliation of the statutory tax rate to the effective tax rate. As the operations of the Group’s Argentine subsidiaries are the most significant source of profit or loss before tax, the following reconciliation has been prepared using the Argentine statutory tax rate:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Earnings before income tax-rate

19,105,947

14,063,630

10,530,548

Income tax benefit (expense) by applying tax rate in force in the respective countries

 

1,331,544

 

(9,166,026)

(8,481,737)

Share of profit or loss of subsidiaries, joint ventures and associates

 

241,301

 

440,944

274,877

Stock options charge

 

(558,026)

 

(50,163)

(58,248)

Rate change adjustment

 

 

(1,780,962)

Non-deductible expenses

 

(371,316)

 

(303,518)

(365,350)

Non-taxable gain

557,911

Foreign investment coverage

 

510,487

390,170

Tax inflation adjustment

7,920,895

1,826,488

(2,182,988)

Result of inflation effect on monetary items and other finance results

(8,120,822)

(10,669,710)

(3,181,733)

Others

625,076

(561,036)

476,890

Income tax expenses

 

1,068,652

 

(17,972,534)

(14,351,170)

The Group did not recognize deferred income tax liabilities of $2,105,753, $3,466,195, $2,497,033 as of June 30, 2023, 2022 and 2021, respectively, related to their investments in foreign subsidiaries, associates and joint ventures. In addition, the withholdings and/or similar taxes paid at source may be creditable against the Group’s potential final tax liability.

Principal statutory taxes rates in the countries where the Group operates for all of the years presented are:

Income tax rate

 

Tax jurisdiction

    

2023

    

2022

    

2021

 

Argentina

 

25% - 35

%  

25% - 35

%

30

%

Cayman Island

 

0

%  

0

%

0

%

Paraguay

10

%

10

%

10

%

Uruguay

25

%

25

%

25

%

France

25

%

25

%

26.5

%

Brazil

34

%

34

%

34

%

United States of America

 

21

%  

21

%

21

%

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current tax expense

 

(1,311,505)

 

(19,004,370)

 

(10,093,258)

Deferred tax

 

2,380,157

1,031,836

 

(4,257,912)

Total

 

1,068,652

 

(17,972,534)

 

(14,351,170)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The charge for income tax charged directly to profit or loss and the amount and expiry date of carry forward tax losses as of June 30, 2023 are as follows:

Fiscal year

    

Tax-Loss Carry forward

    

Tax-Loss Carry forward

    

Prescription

    

Tax jurisdiction

2018

 

57,812

 

17,344

 

2023

 

Argentina

2019

 

61,535

 

15,384

 

2024

 

Argentina

2020

 

396,746

 

99,187

 

2025

 

Argentina

2020

 

223,999

 

47,040

 

2040

 

United States of America

2021

2,017,350

584,306

2026

Argentina

2021

 

511,839

 

107,486

 

2041

 

United States of America

2022

 

1,330,799

 

365,283

 

2027

 

Argentina

2022

 

1,072,159

 

225,154

 

2042

 

United States of America

2023

11,457,538

3,782,248

2028

Argentina

2023

51,574,868

10,830,722

2043

United States of America

2023

1,845,968

627,629

2028

Brazil

Total

 

70,550,613

 

16,701,783

 

 

The amount of tax losses for the fiscal year ended on June 30, 2023 is an estimate of the amount to be presented in the tax return.

The amount and expiry date of unused tax credits of Argentina minimum presumed income tax as of June 30, 2023 amounted to $0.4 million that corresponds to fiscal year 2016 and will expired on 2026.

Estimates

There is an inherent material uncertainty related to management’s estimation of the ability of the Group to use the deferred tax assets (both carryforward of unused tax losses and deductible temporary differences) and the credit of minimum presumed income tax because their future utilization depends on the generation of enough future taxable income by the entities within the Group during the periods in which those temporary differences are deductible or when the unused tax losses can be used.

Based on the projections of future taxable income for the periods in which the deferred tax assets are deductible, the Group’s management estimates that, except for the part of deferred tax asset that were unrecognized, it is probable that the entities within the Group can utilize those deferred tax assets, which depends, among other factors, on the success of the current projects of agricultural biotechnology, the future market price of commodities and the market share of the entities within the Group.

The estimates of management about the demonstrability of the recognition criteria for these deferred tax assets and their subsequent recoverability represent the best estimate that can be made based on all the available evidence, existing facts and circumstances and the use of reasonable and supportable assumptions in the projections of future taxable income. Therefore, the Consolidated financial statements do not include adjustments that could result if the entities within the Group would not be able to recover the deferred tax assets through the generation of enough future taxable income.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

10.    EARNING PER SHARE

    

06/30/2023

    

06/30/2022

    

06/30/2021

Numerator

 

  

 

  

 

  

Profit (Loss) for the year (basic EPS)

 

18,779,876

(7,199,618)

(6,870,163)

Profit (Loss) for the year (diluted EPS)

 

18,779,876

(7,199,618)

(6,870,163)

Denominator

 

 

 

  

Weighted average number of shares (basic EPS)

 

62,146,082

42,302,318

39,218,632

Weighted average number of shares (diluted EPS)

 

63,185,508

42,302,318

39,218,632

Basic profit (loss) attributable to ordinary equity holders of the parent

0.3022

(0.1702)

(0.1752)

Diluted profit (loss) attributable to ordinary equity holders of the parent

 

0.2972

(0.1702)

(0.1752)

For the year ended June 30, 2023, diluted earnings per share was calculated by adjusting the weighted average number of shares outstanding to assume conversion of all dilutive potential shares. The Group had two categories of dilutive potential shares, share-based incentives and the convertible notes.

The stock options were included in the diluted EPS calculation for the year ended June 30, 2023 only for the tranches in which the average market price of ordinary shares during the periods was higher than the assumed proceeds per option.

Convertible notes outstanding were not included in the diluted EPS calculations for the year ended June 30, 2023 because the interest (net of tax and other changes in income or expense) per ordinary share obtainable on conversion exceeds basic earnings per share.

11.   INFORMATION ABOUT COMPONENTS OF EQUITY

Capital issued

As of June 30, 2023, we had, (i) 100,000,000 ordinary shares ($0.0001 par value) authorized, (ii) 62,796,774 ordinary shares issued and outstanding, (iii) 1,000,000 preference shares ($0.0001 par value) authorized, (iv) no preference shares issued and outstanding, (v) 4,042,869 ordinary shares reserved for our equity compensation plans. Of the total issued shares, we have repurchased 2,194,032, shares of our own.

Holders of the ordinary shares are entitled to one vote for each ordinary share.

Convertible notes

Convertibles notes were classified as compound instruments, a non-derivative financial instrument that contains both a liability and an equity component. The equity consideration was included in the “Convertible instruments” column. See Note 7.13.

Non-controlling interests

The subsidiaries whose non-controlling interest is significant as of June 30, 2023, 2022 and 2021 is:

Name

    

06/30/2023

    

06/30/2022

    

06/30/2021

Rizobacter Argentina S.A.

20

%  

20

%  

20

%

Insumos Agroquímicos S.A.

38.68

%

38.68

%

49.9

%

Below is a detail of the summarized financial information of Rizobacter and Insuagro, prepared in accordance with IFRS, and modified due to fair value adjustments at the acquisition date and differences in accounting policies. The information is presented prior to eliminations between that subsidiary and other Group companies.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Rizobacter

Summary financial statements:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current assets

 

335,866,177

 

294,372,669

 

175,906,282

Non-current assets

 

89,038,654

 

77,663,085

 

59,860,206

Total assets

 

424,904,831

 

372,035,754

 

235,766,488

Current liabilities

 

232,082,379

 

181,999,148

 

120,036,912

Non-current liabilities

 

93,498,026

 

98,070,280

 

57,480,984

Total liabilities

 

325,580,405

 

280,069,428

 

177,517,896

Equity attributable to controlling interest

 

99,323,049

 

91,965,153

 

58,246,057

Equity attributable to non-controlling interest

 

1,377

 

1,173

 

2,535

Total equity

 

99,324,426

 

91,966,326

 

58,248,592

Total liabilities and equity

 

424,904,831

 

372,035,754

 

235,766,488

Summary statements of comprehensive income or loss

    

06/30/2023

    

06/30/2022

    

06/30/2021

Revenues

 

288,880,411

280,625,028

189,749,478

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

(3,199,885)

3,973,780

1,552,746

Cost of sales

(178,970,954)

(176,497,573)

(106,636,141)

Gross margin

 

106,709,572

108,101,235

84,666,083

Research and development expenses

 

(3,851,144)

(3,190,439)

(3,208,904)

Selling, general and administrative expenses

 

(68,580,834)

(59,057,350)

(37,500,952)

Share of profit or loss of joint ventures and associates

 

222,364

611,989

481,442

Other income

 

361,639

113,378

507,246

Operating profit

 

34,861,597

46,578,813

44,944,915

Financial results

 

(25,356,667)

(12,668,145)

(11,032,748)

Profit before taxes

 

9,504,930

33,910,668

33,912,167

Income tax expense

 

(3,064,006)

(16,788,853)

(14,141,515)

Result for the year

 

6,440,924

17,121,815

19,770,652

Foreign exchange differences on translation of foreign operations

 

1,075,805

1,824,666

1,704,590

Revaluation of property, plant and equipment, net of tax

 

(1,435,739)

(5,308,610)

(2,682,457)

Total comprehensive result

 

6,080,990

13,637,871

18,792,785

There were no dividends paid to Rizobacter non-controlling interest (NCI) in the years ended June 30, 2023, 2022 and 2021.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Insuagro

Summary financial statements:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current assets

 

46,335,283

 

40,361,614

 

23,293,521

Non-current assets

 

2,056,730

 

2,295,965

 

2,907,928

Total assets

 

48,392,013

 

42,657,579

 

26,201,449

Current liabilities

 

39,442,599

 

35,464,893

 

20,297,799

Non-current liabilities

 

1,242,098

 

118,460

 

1,341,613

Total liabilities

 

40,684,697

 

35,583,353

 

21,639,412

Total equity

 

7,707,316

 

7,074,226

 

4,562,037

Total liabilities and equity

 

48,392,013

 

42,657,579

 

26,201,449

Summary statements of comprehensive income or loss

    

06/30/2023

    

06/30/2022

    

06/30/2021

Revenues

55,710,643

49,116,626

7,600,041

Cost of sales

(42,765,656)

(35,181,813)

(5,886,326)

Gross margin

12,944,987

13,934,813

1,713,715

Selling, general and administrative expenses

(7,931,425)

(7,894,444)

(1,065,147)

Other income or expenses, net

9,833

159,794

18,305

Operating profit

5,023,395

6,200,163

666,873

Financial results

(2,403,656)

(2,954,581)

(961,635)

Profit/(loss) before tax

2,619,739

3,245,582

(294,762)

Income tax

(1,053,372)

(1,421,973)

127,876

Profit/(loss) for the year

1,566,367

1,823,609

(166,886)

Exchange differences on translation of foreign operations

733,029

180,519

Revaluation of property, plant and equipment, net of tax

(31,610)

Total comprehensive result

1,534,757

2,556,638

13,633

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

12.    CASH FLOW INFORMATION

Significant non-cash transactions related to investing and financing activities are as follows:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Investment activities

Net assets acquisition by business combination (Note 6)

152,070,313

6,612,409

Investment in-kind in other related parties (Note 17)

1,163,384

1,580,556

714,359

Settlement of receivables through PPE contribution

2,164,156

Acquisition of assets financed by debt

7,637,972

Acquisition of assets through issuance of capital

 

15,000,000

Capitalization of interest on buildings in progress

74,710

Financed sale of property, plant and equipment

1,734,281

Investment properties

3,589,749

Sale of equity investee (Note 13)

(133,079)

Non-monetary contributions in joint ventures and associates (Note 13)

3,000

2,931,699

 

156,765,077

3,317,837

35,060,595

06/30/2023

    

06/30/2022

    

06/30/2021

Financing activities

 

  

 

  

 

  

Capitalization of convertible notes (Note 7.13)

 

12,211,638

 

36,244,460

 

Purchase of own shares (Note 7.13)

(24,025,718)

Consideration for acquisition

(2,625,335)

Acquisition of non-controlling interest in subsidiaries

 

 

255,893

 

 

(11,814,080)

 

36,500,353

 

(2,625,335)


The Group has incorporated the assets and liabilities from Pro Farm Group Inc mentioned in Note 6.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Disclosure of changes in liabilities arising from financing activities:

Financing activities

    

    

Consideration

    

Convertible

    

Borrowings

for acquisition

notes

Total

As of June 30, 2020

 

104,948,345

 

452,654

43,029,834

 

148,430,833

Proceeds

 

143,499,367

 

 

143,499,367

Decrease bank overdraft and other short-term borrowings

 

(3,442,491)

(3,442,491)

Payments

 

(113,100,032)

 

 

(113,100,032)

Financing for assets acquisitions

11,214,929

11,214,929

Debt incorporated by business combination

5,928,748

5,928,748

Interest payment

 

(12,923,745)

 

 

(12,923,745)

Exchange differences, currency translation differences and other financial results

 

(135,867)

 

122,950

5,634,178

 

5,621,261

As of June 30, 2021

 

124,774,325

 

11,790,533

48,664,012

 

185,228,870

Financing activities

Consideration

Convertible

    

Borrowings

    

for acquisition

    

notes

    

Total

As of June 30, 2021

 

124,774,325

11,790,533

48,664,012

185,228,870

Proceeds

 

140,431,184

 

 

 

140,431,184

Decrease bank overdraft and other short-term borrowings

(32,838)

 

 

 

(32,838)

Payments

 

(110,625,272)

 

 

 

(110,625,272)

Financing for assets acquisitions

 

264,661

 

 

264,661

Conversion of Convertible Notes (Note 7.13)

 

 

(36,244,460)

 

(36,244,460)

Interest payment

 

(8,787,586)

 

 

(4,222,248)

 

(13,009,834)

Exchange differences, currency translation differences and other financial results

 

(281,176)

 

847,596

 

4,361,767

 

4,928,187

As of June 30, 2022

 

145,478,637

 

12,902,790

 

12,559,071

 

170,940,498

Financing activities

Consideration

Convertible

    

Borrowings

    

 for acquisition

    

 notes

    

Total

As of June 30, 2022

145,478,637

12,902,790

12,559,071

170,940,498

Proceeds

 

24,817,888

 

 

55,000,000

 

79,817,888

Payments

 

(13,596,339)

 

(3,148,617)

 

 

(16,744,956)

Conversion of Convertible Notes (Note 7.13)

 

 

 

(9,109,516)

 

(9,109,516)

Interest payment

 

(12,873,219)

 

 

(5,173,742)

 

(18,046,961)

Exchange differences, currency translation differences and other financial results

 

24,483,638

 

(4,760,917)

 

21,937,333

 

41,660,054

As of June 30, 2023

 

168,310,605

 

4,993,256

 

75,213,146

 

248,517,007

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

13.    JOINT VENTURES AND ASSOCIATES

    

06/30/2023

    

06/30/2022

    

06/30/2021

Assets

Synertech Industrias S.A.

 

36,026,710

 

35,646,740

 

27,572,597

Indrasa Biotecnología S.A.

 

 

70,466

 

54,957

Alfalfa Technologies S.R.L.

 

36,502

 

74,827

 

97,920

Moolec Science Limited

2,759,059

2,931,699

Moolec Science S.A.

3,233,598

3,000

 

39,296,810

 

38,554,092

 

30,657,173

On December 28, 2022, Bioceres has contributed all of its ownership in Moolec Science Limited to Moolec Science S.A. (“Moolec Science”) in exchange of 1,560,000 ordinary shares. Our total ownership in Moolec Science reaches 1,860,000 ordinary shares.

    

06/30/2023

    

06/30/2022

    

06/30/2021

Liabilities

 

 

  

 

  

Trigall Genetics S.A.

 

622,823

 

717,948

 

1,278,250

 

622,823

 

717,948

 

1,278,250

Changes in joint ventures investments and affiliates:

    

06/30/2023

    

06/30/2022

    

06/30/2021

As of the beginning of the year

 

37,836,144

 

29,378,923

23,103,963

Monetary contributions

 

 

101,883

Non-monetary contributions (Note 12)

 

 

3,000

2,931,699

Revaluation of property, plant and equipment

 

(184,630)

 

(586,268)

(413,618)

Share-based incentives

3,825

50,315

Sale of equity investee - Indrasa Biotecnología S.A.

(133,079)

Foreign currency translation

 

(46,901)

7,845,756

2,657,567

Share of profit or loss

 

1,198,628

1,144,418

997,429

As of the end of the year

 

38,673,987

37,836,144

29,378,923

Share of profit or loss of joint ventures and affiliates:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Trigall Genetics S.A.

 

103,703

670,065

270,579

Synertech Industrias S.A.

 

564,598

856,006

708,550

Moolec Science Limited

(383,447)

Moolec Science S.A.

 

467,714

Indrasa Biotecnología S.A.

 

62,613

1,794

18,300

 

1,198,628

1,144,418

997,429

There are no significant restrictions on the ability of the joint ventures and affiliates to transfer funds to the Group for cash dividends, or to repay loans or advances made by the Group, except for the Argentinian legal obligation to establish a legal reserve for 5% of the profit for the year until reaching 20% of the capital for Argentinian entities.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Summarized financial information prepared in accordance with International Financial Reporting Standards (“IFRS”) in relation to the joint ventures is presented below:

Trigall Genetics (i)

Summarized balance sheet

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current assets

Cash and cash equivalents

 

39,085

 

36,479

 

13,798

Other current assets

 

4,824,095

 

3,787,140

 

1,949,590

Total current assets

 

4,863,180

 

3,823,619

 

1,963,388

Non-current assets

 

 

 

Intangible assests

 

15,943,633

 

14,485,757

 

13,335,653

Investments in joint ventures and associates

3,027,061

Total non-current assets

 

18,970,694

 

14,485,757

 

13,335,653

Current liabilities

 

 

 

Other current liabilities

 

2,696,046

 

1,638,939

 

1,257,070

Total current liabilities

 

2,696,046

 

1,638,939

 

1,257,070

Non-current liabilities

 

 

 

Financial liabilities

18,498,360

13,947,658

12,184,030

Other non- current liabilities

 

471,444

 

745,008

 

1,000,774

Total non-current liabilities

 

18,969,804

 

14,692,666

 

13,184,804

Net assets

 

2,168,024

 

1,977,771

 

857,167

Trigall Genetics (i)

Summarized statements of comprehensive income

    

06/30/2023

    

06/30/2022

    

06/30/2021

Revenue

 

2,010,229

 

2,205,849

 

1,110,303

Finance income

 

 

 

22,470

Finance expense

 

(718,388)

 

(97,419)

 

(3,586)

Depreciation and amortization

(507,860)

(234,190)

Profit of the year

 

207,410

 

1,340,129

 

586,773

Other comprehensive income

 

(17,156)

 

 

Total comprehensive income

 

190,254

 

1,340,129

 

586,773

Synertech

Summarized balance sheet

    

06/30/2023

    

06/30/2022

    

06/30/2021

Current assets

 

 

  

 

  

Cash and cash equivalents

 

745,758

 

202,078

 

540,149

Other current assets

 

49,857,184

 

39,346,866

 

17,274,878

Total current assets

 

50,602,942

 

39,548,944

 

17,815,027

Non-current assets

 

 

 

Property, plan and equipment

 

12,277,213

 

13,846,826

 

13,422,832

Other non- current assets

 

74,459

 

 

39,171

Total non-current assets

 

12,351,672

 

13,846,826

 

13,462,003

Current liabilities

 

 

 

Financial liabilities

 

18,747,463

 

6,995,247

 

1,346,327

Other current liabilities

 

11,501,222

 

17,684,155

 

6,807,330

Total current liabilities

 

30,248,685

 

24,679,402

 

8,153,657

Non-current liabilities

 

 

 

Financial liabilities

 

 

84,391

 

331,306

Other non- current liabilities

 

3,841,374

 

3,257,934

 

4,119,471

Total non-current liabilities

 

3,841,374

 

3,342,325

 

4,450,777

Net assets

 

28,864,555

 

25,374,043

 

18,672,596

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Synertech

Summarized statements of comprehensive income

    

06/30/2023

    

06/30/2022

    

06/30/2021

Revenue

 

62,798,136

 

61,117,486

 

23,759,744

Finance income

 

633,741

 

7,019,720

 

5,584,007

Finance expense

 

(6,768,810)

 

(8,644,475)

 

(6,283,955)

Depreciation and amortization

 

(2,032,809)

 

(1,339,357)

 

(39,171)

(Loss)/Profit of the year

 

3,980,995

 

(2,429,401)

 

1,776,244

Other comprehensive (loss)/income

 

(369,259)

 

(1,172,537)

 

(827,236)

Total comprehensive (loss)/income

 

3,611,736

 

(3,601,938)

 

949,008

14.  SEGMENT INFORMATION

The Group is organized into three main operating segments:

Seed and integrated products

The seed and integrated products segment focuses mainly on the development and commercialization of seed technologies and products that increase yield per hectare, with a focus on the provision of seed technologies integrated with crop protection and crop nutrition products designed to control weeds, insects or diseases, to increase their quality characteristics, to improve nutritional value and other benefits. The segment focuses on the commercialization of integrated products that combine three complementary components biotechnological events, germplasm and seed treatments—in order to increase crop productivity and create value for customers. While each component can increase yield independently, through an integrated technology strategy the segment offers products that complement and integrate with each other to generate higher yields in crops.

Currently the segment generates revenue from ordinary activities through the sale of seeds, integrated product packs, royalties and licenses charged to third parties, among others.

Crop protection

The crop protection segment mainly includes the development, production and marketing of high-tech adjuvants and a full range of pest control molecules and biocontrol products. Adjuvants are used in mixtures to facilitate the application and effectiveness of active ingredients, such as insecticides, leading to better performance, reduced usage rates and lower residue levels Insecticides and fungicides are applied to control pests and significantly reduce disease during the germination period.

The segment currently generates revenue from ordinary activities through the sale of adjuvants, insecticides, fungicides and baits, among others.

Crop nutrition

The crop nutrition segment focuses mainly on the development, production and commercialization of inoculants that allow the biological fixation of nitrogen in the crops, and of fertilizers including biofertilizers and microgranulated fertilizers that optimize the productivity and yield of the crops.

Currently the segment generates income from ordinary activities through the sale of inoculants, bio-inductors, biological fertilizers and microgranulated fertilizers, among others.

The measurement principles for the Group’s segment reporting structure are based on the IFRS principles adopted in the Consolidated financial statements. Revenue generated by products and services exchanged between segments and entities within the Group are calculated based on market prices.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The following tables present information with respect to the Group´s reporting segments:

    

Seed and  

    

    

    

 

integrated

Crop

Crop

Year ended June 30, 2023

products

protection

nutrition

Consolidated

Revenues from contracts with customers

 

  

 

  

 

  

 

  

Sale of goods and services

 

55,360,397

 

205,685,451

 

157,153,024

 

418,198,872

Royalties

 

1,247,567

 

 

 

1,247,567

Others

 

 

  

 

  

 

  

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

319,428

 

153,460

 

137,666

 

610,554

Changes in the net realizable value of agricultural products after harvest

(1,409,874)

(1,550,570)

(1,390,989)

(4,351,433)

Total

 

55,517,518

 

204,288,341

 

155,899,701

 

415,705,560

Cost of sales

 

(31,012,687)

 

(137,529,299)

 

(66,915,067)

 

(235,457,053)

Gross profit per segment

 

24,504,831

 

66,759,042

 

88,984,634

 

180,248,507

%  Gross margin

44

%  

33

%  

57

%  

43

%

    

Seed and

    

    

    

 

 

integrated

 

Crop

 

Crop

Year ended June 30, 2022

 

products

protection

nutrition

Consolidated

Revenues from contracts with customers

 

  

 

  

 

  

 

  

Sale of goods and services

 

45,862,562

 

173,095,092

 

107,502,350

 

326,460,004

Royalties

 

1,995,584

 

 

 

1,995,584

Others

 

  

 

  

 

  

 

  

Initial recognition and changes in the fair value of biological assets at the point of harvest

 

3,672,192

 

1,171,749

 

1,544,089

 

6,388,030

Changes in the net realizable value of agricultural products after harvest

(214,350)

111,282

60,545

(42,523)

Total

 

51,315,988

 

174,378,123

 

109,106,984

 

334,801,095

Cost of sales

 

(21,839,689)

 

(124,489,307)

 

(62,035,099)

 

(208,364,095)

Gross profit per segment

 

29,476,299

 

49,888,816

 

47,071,885

 

126,437,000

%  Gross margin

57

%  

29

%  

43

%  

38

%

    

Seed and

    

    

    

 

 

integrated

 

Crop

 

Crop

Year ended June 30, 2021

 

products

protection

nutrition

Consolidated

Revenues from contracts with customers

Sale of goods and services

 

31,398,592

 

113,508,465

 

59,767,015

 

204,674,072

Royalties

 

2,023,548

 

 

 

2,023,548

Others

 

  

 

  

 

  

 

  

Government grants

 

2,302

 

 

 

2,302

Initial recognition and changes in the fair value of biological assets

1,394,127

 

606,269

 

825,859

 

2,826,255

Total

 

34,818,569

 

114,114,734

 

60,592,874

 

209,526,177

Cost of sales

 

(12,931,763)

 

(75,138,491)

 

(30,571,549)

 

(118,641,803)

Gross margin per segment

 

21,886,806

 

38,976,243

 

30,021,325

 

90,884,374

%

63

%  

34

%  

50

%  

43

%

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Revenue by similar group of products or services

    

06/30/2023

    

06/30/2022

    

06/30/2021

Seed and integrated products

 

56,607,964

 

47,858,146

 

33,422,140

Seed Treatments Packs

 

37,257,361

 

29,056,276

 

29,072,060

Seed & Royalties Payments

 

7,004,400

 

6,384,927

 

4,350,080

HB4 Program

 

12,346,203

 

12,416,943

 

Crop protection

 

205,685,451

 

173,095,092

 

113,508,465

Adjuvants

 

52,978,705

 

51,211,406

 

50,443,314

Seed CP Products and Services

 

26,080,587

 

26,478,873

 

22,648,915

Bioprotection

32,502,175

Other CP Products and Services

 

94,123,984

 

95,404,813

 

40,416,236

Crop nutrition

 

157,153,024

 

107,502,350

 

59,767,015

Inoculants & Biofertilizers

 

23,621,534

 

23,621,552

 

30,465,272

Micro-beaded Fertilizers

123,731,172

83,880,798

29,301,743

Biostimulants

 

9,800,318

 

 

Total revenues

419,446,439

328,455,588

206,697,620

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Geographical information

    

06/30/2023

    

06/30/2022

    

06/30/2021

Argentina

 

284,964,893

 

261,624,779

 

157,352,242

United States of America

 

34,395,199

 

5,086,007

 

2,504,696

Cayman Islands (Note 6)

34,095,830

Brazil

 

24,774,203

 

33,049,005

 

24,591,539

France

 

8,130,638

 

9,794,078

 

4,269,368

Uruguay

 

8,472,043

 

8,064,197

 

5,752,913

Estonia

8,488,000

Bolivia

 

1,844,357

 

430,233

 

3,707,107

Paraguay

 

7,568,687

 

6,845,952

 

5,369,912

South Africa

 

5,992,124

 

3,126,245

 

2,789,322

Rest of the world

 

720,465

 

435,092

 

360,521

Total revenues

 

419,446,439

 

328,455,588

 

206,697,620

    

06/30/2023

    

06/30/2022

    

06/30/2022

Non-current assets

Argentina

 

124,612,208

 

124,025,426

 

107,077,617

Cayman Islands

27,535,122

27,399,033

24,837,572

United States

 

192,129,674

 

7,407,432

 

7,799,448

Paraguay

 

720,471

 

760,894

 

742,767

Brazil

 

8,398,403

 

2,836,570

 

3,460,634

Bolivia

 

36,706

 

51,097

 

33,133

South Africa

 

 

6,394

 

3,892

Francia

7,024

14,929

26,138

Colombia

5,890

11,304

18,461

Uruguay

301,223

173,800

48,502

Finland

54,502

Total non-current assets

 

353,801,223

162,686,879

144,048,164

Property, plant and equipment

67,853,835

49,908,325

47,954,596

Intangible assets

173,783,956

76,704,869

67,342,362

Goodwill

112,163,432

36,073,685

28,751,206

Total reportable assets

353,801,223

162,686,879

144,048,164

Total non-reportable assets

464,257,935

355,533,482

250,541,793

Total assets

818,059,158

518,220,361

394,589,957

15.    FINANCIAL INSTRUMENTS – RISK MANAGEMENT

The Group is exposed to a variety of financial risks that arise from its activities and from its use of financial instruments. This Note provides information on the Group’s exposure to certain main risks, the Group’s objectives, policies and processes regarding the measurement and management of each risk.  

The Group does not use derivative financial instruments to hedge any of the above risks.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

General objectives, policies and processes

The Board of Directors has overall responsibility for establishing and monitoring the Group’s risk management objectives and policies and, whilst retaining ultimate responsibility for them, it has delegated the function to design and operate processes that ensure the effective implementation of the objectives and policies to the management that periodically reports to the Board of Directors on the evolution of the risk management activities and results. The overall objective of the Board of Directors is to set policies that seek to reduce risk as much as possible without unduly affecting the Group’s competitiveness and flexibility.

The Group’s risk management policy is established to identify and analyze the risks facing the Group, to set appropriate risk limits and controls and to monitor risks and adherence to limits. The risks and methods for managing the risks are reviewed regularly in order to reflect changes in market conditions and the Group’s activities. The Group, through training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all the employees understand their roles and obligations.

The Group seeks to use suitable means of financing to minimize the Group’s capital costs and to manage and control the Group’s financial risks effectively. There have been no substantive changes in the Group’s exposure to financial instrument risks, its objectives, policies and processes for managing those risks or the methods used to measure them from previous periods unless otherwise stated in this Note.

The Group adopted a code of ethics applicable to its principal executive, financial and accounting officers and all employees.

The principal risks and uncertainties facing the business, set out below, do not appear in any particular order of potential materiality or probability of occurrence.

Credit risk

Credit risk is the risk of financial loss to the Group if a customer or counterparty fails to meet its contractual obligations, which derives mainly from trade and other receivables, as well as from cash and deposits in financial institutions.

The credit risk to which the Group is exposed is mainly defined in the Group’s accounts receivable followed by cash and cash equivalents, with the logical importance of being able to satisfy the Group’s needs in the short term.

Trade and other receivables

Credit risk is the risk of financial loss to the Group if a customer or counterparty fails to meet its contractual obligations and derives mainly from trade receivables and other receivables generated by services and product sales. The Group is also exposed to political and economic risk events, which may cause nonpayment of local and foreign currency obligations to the Group owed by customers, partners, contractors and suppliers.

The Group sells its products to a diverse base of customers. Customers include multi-national and local agricultural companies, distributors, and farmers who purchase the Group’s products. Type and class of customers may differ depending on the Group’s business segments.

The Group’s management determines concentrations of credit risk by periodically monitoring the credit worthiness rating of existing customers and through a monthly review of the trade receivables’ aging analysis. In monitoring the customers’ credit risk, customers are grouped according to their credit characteristics.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The Group’s policy is to manage credit exposure to counterparties through a process of credit rating. The Group performs credit evaluations of existing and new customers, and every new customer is examined thoroughly regarding the quality of its credit before offering the customer transaction terms. The examination made by the Group includes outside credit rating information, if available. Additionally, and even if there is no independent outside rating, the Group assesses the credit quality of the customer taking into account its financial position, past experience, bank references and other factors. A credit limit is prescribed for each customer. These limits are examined periodically. Customers that do not meet the Group’s criteria for credit quality may do business with the Group on a prepayment basis or by furnishing collateral satisfactory to the Group. The Group may still seek collateral and guarantees as it may consider appropriate regardless the credit profile of any customer.

To cover trade receivables, the Group has a credit insurance for main subsidiaries, which periodically analyzes its customer portfolio.

The financial statements contain specific provisions for doubtful debts, which properly reflect, in Management’s estimate, the loss embedded in debts, the collection of which is doubtful. The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the statement of financial position after deducting any impairment allowance.

On that basis, the loss allowance as of June 30, 2023 was determined as follows:

Gross carrying

amount-trade

Expected Loss

Loss

    

receivables

    

rate

    

allowance

Current

 

120,922,675

0.11

%  

135,845

More than 15 days past due

7,101,550

0.48

%  

34,339

More than 30 days past due

 

1,446,803

 

0.10

%  

1,452

More than 60 days past due

4,264,227

0.12

%  

5,089

More than 90 days past due

13,418,222

0.60

%  

80,205

More than 120 days past due

3,099,980

0.71

%  

21,963

More than 180 days past due

8,050,817

0.94

%  

18,907

More than 365 days past due

7,127,804

100.00

%  

7,127,804

Total 06/30/2023

 

165,432,078

 

7,425,604

Cash and deposits in banks

The Group is exposed to counterparty credit risk on cash and cash equivalent balances. The Group holds cash on deposit with a number of financial institutions. The Group manages its credit risk exposure by limiting individual deposits to clearly defined limits. The Group only deposits with high quality banks and financial institutions.

The maximum exposure to credit risk is represented by the carrying amount of cash and cash equivalents in the statement of financial position.

Liquidity risk

Liquidity risk is the risk that the Group will encounter difficulty in meeting its financial obligations when they come due.

The Group’s approach to managing its liquidity risk is to manage the profile of debt maturities and funding sources, maintaining sufficient cash, and ensuring the availability of funding from an adequate amount of committed credit facilities. The Group’s ability to fund its existing and prospective debt requirements is managed by maintaining diversified funding sources with adequate committed funding lines from high quality lenders.

The cash flow forecast is determined at both an entity level and consolidated level. The forecasts are reviewed by the Board of Directors in advance, enabling the Group’s cash requirements to be anticipated. The Group examines the forecasts of its liquidity requirements in order to ascertain that there is sufficient cash for the operating needs, including the amounts required in order to settle financial liabilities.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The following table sets out the contractual maturities of financial liabilities:

Between one

Up to 3

3 to 12

and three

As of June 30, 2023

    

months

    

months

    

years

Trade and other payables

 

60,086,911

 

71,780,831

 

3,048,515

Borrowings

29,650,553

78,835,499

62,825,777

Convertible notes

 

 

 

75,213,146

Leasing liabilities

 

616,448

 

1,748,504

 

9,660,548

Total

 

90,353,912

 

152,364,834

 

150,747,986

    

    

    

Between one

Up to 3

3 to 12

and three

As of June 30, 2022

months

months

years

Trade and other payables

 

57,094,063

 

71,093,030

 

Borrowings

 

13,087,870

56,356,858

77,961,511

Convertible notes

 

 

 

12,559,071

Leasing liabilities

366,413

 

1,105,619

 

10,352,317

Total

 

70,548,346

 

128,555,507

 

100,872,899

    

    

    

Between one

Up to 3

3 to 12

and three

As of June 30, 2021

months

months

years

Trade and other payables

 

17,379,825

 

44,023,803

 

9,266

Borrowings

 

26,399,791

57,195,372

53,290,976

Convertible notes

 

 

 

48,664,012

Leasing liabilities

374,642

 

2,154,835

 

755,932

Total

 

44,154,258

 

103,374,010

 

102,720,186

As of June 30, 2023, and 2022 the Group had no exposure to derivative liabilities.

Inventory price risk

The Group is exposed to the volatility of commodities prices in its inventory. For the purposes of ensuring supply, the Group enters into purchasing agreements, granting the producer the right to set the price at any time between the delivery date and a future date. The Group eventually covers risks on its financial position and on the results of a possible variation in commodities prices by selling the grains at the same time producers set prices in purchasing agreements.

As of June 30, 2023, the impact of a simultaneous movement of 10% favorable/unfavorable changes in the price of cereals, holding the rest of the variables constant, would result in a pre-tax profit/loss of $2.8 million.

Currency risk

Foreign currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rate. Currency on foreign exchange risk arises when the Group enters into transactions denominated in a currency other than its functional currency.

The table below sets forth our net exposure to currency risk as of June 30, 2023:

Net foreign currency position

    

06/30/2023

Amount expressed in US$

 

(16,294,553)

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The main Argentinian subsidiaries of the Group have changed their functional currency from Argentine Pesos to US Dollar (See note 2).

Considering only this net currency exposure as of June 30, 2023 if an US Dollar revaluation or depreciation in relation to other foreign currencies with the remaining variables remaining constant, would have a positive or a negative impact on comprehensive income as a result of foreign exchange gains or losses. We estimate that a devaluation or an appreciation of the US Dollar other currencies of 10% during the year ended June 30, 2023 would have resulted in a net pre-tax loss or gain of approximately $1.6 million.

Interest rate risk

The Group’s financing costs may be affected by interest rate volatility. Borrowings under the Group’s interest rate management policy may be fixed or floating rate. The Group maintains adequate committed borrowing facilities and holds most of its financial assets primarily in cash or checks collected from customers that are readily convertible into known amounts of cash.

The Group’s interest rate risk arises from long-term borrowings. Borrowings issued at floating rates expose the Group to cash flow interest rate risk. Borrowings issued at fixed rates expose the Group to fair value interest rate risk. The Group has not entered into derivative contracts to hedge this exposure.

The Group’s debt composition is set out below.

    

06/30/2023

    

06/30/2022

    

06/30/2021

Carrying

Carrying

Carrying

amount

amount

amount

Fixed-rate instruments

 

  

 

  

 

  

Current financial liabilities

 

(108,610,785)

 

(71,694,064)

 

(73,125,807)

Non-current financial liabilities

 

(139,462,249)

 

(96,205,253)

 

(108,236,265)

Variable-rate instruments

 

 

 

Current financial liabilities

 

(443,973)

 

(2,655,966)

 

(3,660,050)

Non-current financial liabilities

 

 

(385,215)

 

(206,748)

Holding all other variables constant, including levels of our external indebtedness, as of June 30, 2023 a one percentage point increase in floating interest rates would increase interest payable by less than $ 0.01 million.

The Company does not use derivative financial instruments to hedge its interest rate risk exposure.

Capital risk

The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern, in order to provide returns for shareholders and benefits for other stakeholders, and to maintain an optimal capital structure to reduce the cost of capital.

The Group manages its capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Group may adjust the amount of any dividends it could pay to shareholders, return capital to shareholders, issue new shares, or sell assets to reduce debt.

Financial instruments by category

The following tables show additional information required under IFRS 7 on the financial assets and liabilities recorded as of June 30, 2023, and 2022.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Financial assets by category

    

    

Mandatorily measured at fair value

Amortized cost

through profit or loss

Financial asset

    

06/30/2023

    

06/30/2022

    

06/30/2021

    

06/30/2023

    

06/30/2022

    

06/30/2021

Cash and cash equivalents

48,129,194

32,912,886

28,327,569

562,380

7,718,544

Other financial assets

 

657,612

 

884,964

 

1,523,438

 

11,922,317

 

5,136,010

 

10,735,422

Trade receivables

 

158,006,474

 

111,952,722

 

88,919,911

 

 

 

Other receivables (*)

 

12,124,724

 

7,642,707

 

5,005,283

 

 

 

Total

 

218,918,004

 

153,393,279

 

123,776,201

 

11,922,317

 

5,698,390

 

18,453,966


(*) Advances expenses and tax balances are not included.

Financial liabilities by category

    

    

Mandatorily measured at fair value 

Amortized cost

through profit or loss

Financial liability

    

06/30/2023

    

06/30/2022

    

06/30/2021

    

06/30/2023

    

06/30/2022

    

06/30/2021

Trade and other payables

142,582,166

125,849,620

72,091,408

8,225,508

Borrowings

168,310,605

145,478,637

124,774,325

Secured notes

 

75,213,146

 

12,559,071

 

48,664,012

 

 

 

Lease liability

 

13,889,223

 

11,751,284

 

1,140,717

 

 

 

Consideration for acquisition of assets

 

4,993,256

 

12,902,790

 

11,790,533

 

 

 

Total

 

404,988,396

 

308,541,402

 

258,460,995

 

8,225,508

 

 

Financial instruments measured at fair value

Fair value by hierarchy

According to the requirements of IFRS 7, the Group classifies each class of financial instrument valued at fair value into three levels, depending on the relevance of the judgment associated to the assumptions used for measuring the fair value.

Level 1 comprises financial assets and liabilities with fair values determined by reference to quoted prices (unadjusted) in active markets for identical assets or liabilities;

Level 2 comprises inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices);

Level 3 comprises financial instruments with inputs for estimating fair value that are not based on observable market data.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

Measurement at fair value at 06/30/2023

    

Level 1

    

Level 2

    

Level 3

Financial assets at fair value

 

  

 

  

 

  

US Treasury bills

 

9,163,298

 

 

Mutual funds

 

1,596,539

 

 

Other investments

 

1,162,480

 

 

Financial liability at fair value

 

  

 

  

 

  

Trade and other payables

 

 

8,225,508

 

Measurement at fair value at 06/30/2022

 

Level 1

 

Level 2

 

Level 3

Financial assets at fair value

 

  

 

  

 

  

Mutual funds

 

562,380

 

 

Other investments

 

3,841,225

 

732,405

 

Measurement at fair value at 06/30/2021

 

Level 1

 

Level 2

 

Level 3

Financial assets at fair value

 

  

 

  

 

  

Mutual funds

 

7,718,544

 

 

US Treasury bills

 

7,885,937

 

 

Other investments

2,110,414

739,071

Estimation of fair value

The fair value of marketable securities, mutual funds and US Treasury Bills is calculated using the market approach using quoted prices in active markets for identical assets. The quoted marked price used for financial assets held by the Group is the current bid price. These instruments are included in level 1.

The Group’s financial liabilities, which were not traded in an active market, were determined using valuation techniques that maximize the use of available market information, and thus rely as little as possible on specific estimates of the entity specific estimates. If all significant inputs required to fair value an instrument are observable, the instruments are included in level 2.

If one or more of the significant inputs is not based on observable market data, the instruments are included in level 3.

The Group’s policy is to recognize transfers between different categories of the fair value hierarchy at the time they occur or when there are changes in the circumstances that cause the transfer. There were no transfers between levels of the fair value hierarchy. There were no changes in economic or business circumstances affecting fair value.

Financial instruments not measured at fair value

The financial instruments not measured at fair value include cash and cash equivalents, trade accounts receivable, other accounts receivable, trade payables and other debts, borrowings, financed payments and convertible notes.

The carrying value of financial instruments not measured at fair value does not differ significantly from their fair value, except for borrowings (Note 7.12).

Management estimates that the carrying value of the financial instruments measured at amortized cost approximates their fair value.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

16.  LEASES

The right-of-use asset was initially measured at the amount of the lease liability plus initial direct costs incurred, adjusted by pre-payments made in relation to the lease. The right-of-use asset was measured at cost less accumulated depreciation and accumulated impairment.

The lease liability was initially measured at the present value of the lease payments payable over the lease term, discounted at the rate implicit in the lease if it can be readily determined. If that rate cannot be readily determined, the Group uses its incremental borrowing rate.

The information about the right-of-use and liabilities related with lease assets is as follows:

    

06/30/2023

    

06/30/2022

    

06/30/2021

Right-of-use leased asset

 

  

Book value at the beginning of the year

 

15,828,032

3,688,150

2,369,326

Additions of the year

 

3,154,950

10,429,919

913,321

Additions from business combination

 

3,005,000

Disposals

(1,839,921)

Exchange differences

1,015,131

1,709,963

405,503

Book value at the end of the year

 

21,163,192

15,828,032

3,688,150

 

06/30/2023

    

06/30/2022

    

06/30/2021

Depreciation

Book value at the beginning of the year

3,684,006

2,360,490

1,254,729

Depreciation of the year

 

3,565,894

1,257,538

827,320

Disposals

 

(171,870)

Exchange differences

 

148,587

65,978

278,441

Accumulated depreciation at the end of the year

 

7,226,617

3,684,006

2,360,490

Total

 

13,936,575

12,144,026

1,327,660

 

06/30/2023

    

06/30/2022

    

06/30/2021

Lease liability

Book value at the beginning of the year

 

11,751,284

1,140,717

1,109,812

Additions of the year

 

3,154,950

9,937,271

259,427

Additions from business combination

 

3,245,000

Interest expenses, exchange differences and inflation effects

 

(406,494)

1,708,060

500,442

Payments of the year

 

(3,855,517)

(1,034,764)

(728,964)

Total

 

13,889,223

11,751,284

1,140,717

 

06/30/2023

    

06/30/2022

    

06/30/2021

Lease Liabilities

Non-current

 

10,030,524

10,338,380

390,409

Current

 

3,858,699

1,412,904

750,308

Total

 

13,889,223

11,751,284

1,140,717

06/30/2023

    

06/30/2022

    

06/30/2021

Machinery and equipment

3,655,741

828,977

661,544

Vehicles

1,475,581

1,115,087

1,061,184

Equipment and computer software

903,306

742,382

582,101

Land and buildings

15,128,564

13,141,586

1,383,321

21,163,192

15,828,032

3,688,150


(1)The incremental borrowing rate used was 3.44%.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

17.  SHAREHOLDERS AND OTHER RELATED PARTIES BALANCES AND TRANSACTIONS

During the year ended June 30, 2023, and 2022, the transactions between the Group and related parties, and the related balances owed by and to them, are as follows:

Value of transactions for the year ended

Party

    

Transaction type

    

06/30/2023

    

06/30/2022

    

06/30/2021

Joint ventures and associates

 

Sales and services

 

27,945,312

 

25,585,104

 

9,404,716

Joint ventures and associates

 

Purchases of goods and services

 

(60,847,857)

 

(62,876,997)

 

(23,395,323)

Joint ventures and associates

 

Equity contributions

 

 

3,000

 

3,033,582

Key management personnel

 

Salaries, social security benefits and other benefits

 

(5,002,881)

 

(4,042,348)

 

(3,376,292)

Key management personnel

 

Net loans cancelled

 

 

 

664,398

Key management personnel

 

Interest gain

 

 

 

9,782

Key management personnel

Sales and services

691,879

Shareholders and other related parties

 

Sales of goods and services

 

6,381,641

 

844,587

 

572,110

Shareholders and other related parties

 

Purchases of goods and services

 

(2,249,940)

 

(2,904,956)

 

(3,092,506)

Shareholders and other related parties

In-kind contributions

1,163,384

1,580,556

714,359

Shareholders and other related parties

Net loans granted/(cancelled)

421,691

Shareholders and other related parties

 

Interest gain

 

5,753

 

42,813

 

Parent company and related parties to Parent (Note 8.6)

 

Net loans cancelled

 

 

 

(101,241)

Parent company and related parties to Parent (Note 8.6)

 

Interest expenses

 

(462,575)

 

(817,170)

 

(1,219,776)

Total

 

  

 

(32,375,284)

 

(42,163,720)

 

(16,786,191)

Amounts receivable from related parties

Party

    

Transaction type

    

06/30/2023

    

06/30/2022

    

06/30/2021

Parent company and related parties to Parent

 

Other receivables

 

 

 

770,549

Shareholders and other related parties

 

Other receivables

 

 

640,258

 

Shareholders and other related parties

 

Other receivables

 

3,792,429

 

1,182

 

134,172

Joint ventures and associates

 

Trade debtors

 

865,627

 

22,429

 

221,048

Joint ventures and associates

 

Other receivables

 

6,334,219

 

2,987,765

 

2,219,863

Total

 

10,992,275

 

3,651,634

 

3,345,632

Amounts payable to related parties

Party

    

Transaction type

    

06/30/2023

    

06/30/2022

    

06/30/2021

Parent company and related parties to Parent

Trade creditors

(644,191)

(670,730)

(193,718)

Parent company and related parties to Parent

Net loans payables

(3,491,691)

(6,657,266)

(9,578,921)

Key management personnel

 

Salaries, social security benefits and other benefits

 

(218,068)

 

(281,347)

 

(2,338,727)

Shareholders and other related parties

 

Trade and other payables

 

(35,292)

 

(44,579)

 

(52,864)

Joint ventures and associates

 

Trade creditors

 

(41,402,594)

 

(29,082,325)

 

(17,669,027)

Total

 

(45,791,836)

 

(36,736,247)

 

(29,833,257)

18.  KEY MANAGEMENT PERSONNEL COMPENSATION

Key management personnel are those persons having authority and responsibility for planning, directing, and controlling the activities of the Group.

The compensation of directors and other members of key management personnel, including social contributions and other benefits, were as follows for the year ended June 30, 2023, and 2022.

    

06/30/2023

    

06/30/2022

    

06/30/2021

Salaries, social security and other benefits

 

1,587,773

 

2,611,603

 

1,721,157

Share-based incentives

3,415,108

1,430,745

1,655,135

Total

 

5,002,881

 

4,042,348

 

3,376,292

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The Company entered into indemnification agreements with each of its directors and executive officers. These agreements generally provide that the relevant director or officer will be indemnified by the Company to the fullest extent permitted by law against liability and against all expenses reasonably incurred or paid by him or her in connection with any claim, action, suit or proceeding which he or she becomes involved as a party or otherwise by virtue of his or her being or having been such a director or officer of the Company and against amounts paid or incurred by him or her in the settlement thereof.

The agreements are subject to certain exceptions, including that no indemnification will be provided to any director or officer against any liability to the Group or its shareholder (i) by reason of intentional fraudulent conduct, dishonesty, willful misconduct, or gross negligence on the part of the director or officer; or (ii) by reason of payment made under an insurance policy or any third party that has no recourse against the indemnitee director or officer.

The compensation of key executives is determined by the Compensation Committee based on the performance of individuals and market trends.

19.  SHARE-BASED PAYMENT

2023 Omnibus Equity Incentive Plan

On May 12, 2023, the board of directors of the Company approved the 2023 Omnibus Equity Incentive Plan to attract and retain the best available personnel, provide additional incentives to employees, directors and consultants and to promote the success of our business.

Under the Plan, the maximum aggregate number of shares that may be issued pursuant to all awards is 1,700,000 ordinary shares. It amends and restates in entirety (i) the Employee Stock Purchase Plan, (ii) the Equity Compensation Plan, (iii) the Employee Stock Option Plan, and (iv) the Stand Alone Stock Option Grant.

Incentive payments based on options

-

Share option plan for directors and senior management: plan granted up to 1,200,000 underlying ordinary shares. The options have an exercise price of $4.55 and expire on October 31, 2029.

-

Share option plan for junior management: plan granted up to 100,000 underlying ordinary shares to certain key employees. The options have an exercise price of $5.55 and expire on October 23, 2030.

Options can be exercised for a period of up to three years, with 1/3 vesting every 12 months, and on a cashless basis at their volume weighted average price (“VWAP”) of the ordinary shares during a twenty-day period to the date of exercise.

The fair value of the stock options at the grant date was estimated using the “Black-Scholes” model, considering the terms and conditions under which the options on shares were granted and adjusted to consider the possible dilutive effect of the future exercise of options.

Factor

    

Directors and Sr. Management

    

Junior Management

Weighted average fair value of shares

 

$

5.42

$

13.98

Exercise price

 

$

4.55

$

5.55

Weighted average expected volatility (*)

 

29.69

%

42.18

%

Dividend rate

 

0

%

0

%

Weighted average risk-free interest rate

 

1.66

%

1.17

%

Weighted average expected life

 

9.89

years

9.22

years

Weighted average fair value of stock options at measurement date

 

$

2.47

$

10.10

There are no market-related performance conditions or non-vesting conditions that should be considered for determining the fair value of options.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

The Group estimates that 100% of the share options will be exercised, taking into account historical patterns of executives maintaining their jobs and the likelihood of option exercise. This estimate is reviewed at the end of each annual or interim period.

2013 Stock Incentive Plan

As part of the merger described in Note 6, we have assumed the outstanding “2013 Stock Incentive Plan” from Pro Farm Group. On the merger date the total equity awards outstanding was converted consistent with the terms of the merger agreement into an aggregate of 1,191,362 option and or restricted stock units which was fully registered with the Securities and Exchange Commission on July 26, 2022. All equity awards retained their original granted terms. The company has not granted any additional awards under this plan during the period.

The total converted options outstanding on the date of the merger was 1,046,776. The estimated fair value of options on the merger date was $0.5 million. The Company’s fair value of the grants was estimated utilizing a Black Scholes option pricing model based on the following range of assumptions which have determined consistent with the Company’s historical methodology for such assumptions:

    

July 12, 2022

 

Exercise price

$

7.16 - 204.66

Expected life (years)

 

0.03 - 9.83

Estimated volatility factor

 

34.9% - 44.4

%

Risk-free interest rate

 

0.0

%

Expected dividend yield

 

The following table shows the weighted average amount and exercise price and the movements of the stock options during the years ended June 30, 2023, 2022 and 2021:

06/30/2023

06/30/2022

06/30/2021

    

Number of

    

Exercise

    

Number of

    

Exercise

    

Number of

Exercise

options

price

options

price

options

price

At the beginning of the year

 

1,091,935

 

$

4.63

 

1,166,667

 

$

4.55

 

1,200,000

$

4.55

Assumed for business combination

 

136,976

 

$

11.83

 

 

 

Granted during the year

 

 

 

93,600

 

$

5.55

 

 

Exercised during the year

 

(140,943)

 

$

5.75

 

(168,332)

 

$

4.55

 

(33,333)

$

4.55

Effective at the end of the year

 

1,087,968

 

$

3.61

 

1,091,935

 

$

4.63

 

1,166,667

$

4.55

Exercise price of options effective at the end of the period was calculated using weighted average.

Annual compensation - Bonus

Bonus in Cash is an annual cash incentive awarded up to an amount that is five times the individual’s monthly salary, which can be increased by $30,000 in value if the recipient decides to receive the base bonus in ordinary shares, to each of the executive offices. The bonus will be granted upon the meeting by the Company of certain financial and operational objectives. Each year the Board of Directors defines the objectives upon approval of the annual budget.

Bonus in Kind is an annual in-kind incentive awarded in ordinary shares to certain executive officers, to tie a portion of their compensation to financial and operational objectives. Each year the Board of Directors will define the objectives upon approval of the annual budget.

The number of shares that can be awarded under each bonus will be determined by using a 20-day volume weighted average price (“VWAP”) of the Company’s ordinary shares, starting with the day on which the relevant financial and operational objectives are met by the Company and the bonus is granted.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

As of and for the years ended June 30, 2023, 2022 and 2021

(Amounts in US$, except otherwise indicated)

50% of bonus vests immediately if the financial and operational objectives are achieved as of such date, and the remaining 50% vests in the subsequent 12-months, upon meeting of the financial and operational objectives.

The total charge of share-based incentives plans recognized during the year ended June 30, 2023, 2022 and 2021 was $3.4 million, $0.3 million and $0.7 million, respectively.

20.CONTINGENCIES, COMMITMENTS AND RESTRICTIONS ON THE DISTRIBUTION OF PROFITS

The secured guaranteed notes and the convertibles notes referenced in Note 7.13 are secured by substantially all of the assets located in the United States of Pro Farm Group, Inc. and its U.S. subsidiaries and are guaranteed by BCS Holding Inc., Bioceres Crops do Brasil Ltda., Bioceres Crops S.A., Bioceres Semillas S.A.U., Verdeca LLC, Rasa Holding LLC, Rizobacter Argentina S.A., Rizobacter del Paraguay S.A., Rizobacter do Brasil Ltda., Rizobacter South Africa, Rizobacter Uruguay, Rizobacter USA, LLC, Pro Farm Group, Inc., Pro Farm Michigan Manufacturing LLC, Pro Farm, Inc., Pro Farm Technologies Comércio de Insumo Agrícolas do Brasil Ltda., Glinatur S.A. and Pro Farm OU.

21.IMPACT OF COVID-19

The Group’s operations, which involve agricultural production and commercialization activities, have been mostly exempted from the disruptions caused by covid-19. Consequently, our financial condition, liquidity position and results of operations have not been materially impacted as we have been allowed to continue with our operations.

22.EVENTS OCCURRING AFTER THE REPORTING PERIOD

Subsequent to June 30, 2023, there have been no other situations or circumstances that may require significant adjustments or further disclosure in these consolidated financial statements that were not mentioned above.

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